Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
Contractual supply of food to corporate clients was held to be a supply of service, not restaurant service, because the provider was engaged in menu finalisation, hygiene and quality oversight, delivery coordination, and personnel deployment under service agreements. The activity did not involve its own restaurant, eating joint, mess or canteen premises, and did not fall within outdoor catering or hotel accommodation. It was classified under SAC 996337 as a residual food and beverage service, outside entries 7(i) to 7(v) of Notification No. 11/2017-Central Tax (Rate), and therefore taxable under entry 7(vi) at 18% GST. The advance ruling was affirmed.
Contractual supply of food to corporate clients was held to be a supply of service, not restaurant service, because the provider was engaged in menu finalisation, hygiene and quality oversight, delivery coordination, and personnel deployment under service agreements. The activity did not involve its own restaurant, eating joint, mess or canteen premises, and did not fall within outdoor catering or hotel accommodation. It was classified under SAC 996337 as a residual food and beverage service, outside entries 7(i) to 7(v) of Notification No. 11/2017-Central Tax (Rate), and therefore taxable under entry 7(vi) at 18% GST. The advance ruling was affirmed.
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