Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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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