https://www.taxtmi.com/caselaws?id=360617 A canteen arrangement at the recipient's premises, where the recipient fixed the menu and paid consideration for meals, snacks and tea, was treated as outdoor catering because the service was supplied by a caterer from a place other than its own premises. The fact that the food was ultimately consumed by the recipient's employees did not change the tax classification, as the nature of the supply depends on the service rendered to the recipient. The mess or canteen clarification was held inapplicable on these facts, and the supply was classified under outdoor catering rather than the lower-rate restaurant or mess entry, attracting GST at 18%. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360617 A canteen arrangement at the recipient's premises, where the recipient fixed the menu and paid consideration for meals, snacks and tea, was treated as outdoor catering because the service was supplied by a caterer from a place other than its own premises. The fact that the food was ultimately consumed by the recipient's employees did not change the tax classification, as the nature of the supply depends on the service rendered to the recipient. The mess or canteen clarification was held inapplicable on these facts, and the supply was classified under outdoor catering rather than the lower-rate restaurant or mess entry, attracting GST at 18%. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360617