International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
