https://www.taxtmi.com/caselaws?id=367908 AAR MP ruled that food, soft drinks, and snacks sold in applicant's snack bar/food court are chargeable to GST at 5% under SAC 9963, meeting conditions of Notification 46/2017. ITC allowed in full for movie distributor revenue sharing, projector rental, and advertising bills. ITC for security and housekeeping bills restricted to taxable output services portion only. ITC denied for maintenance goods (tiles, marble, cement, sanitary items) and works contract services for building maintenance under Section 17(5) of GST Act 2017. en-us Mon, 27 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367908 AAR MP ruled that food, soft drinks, and snacks sold in applicant's snack bar/food court are chargeable to GST at 5% under SAC 9963, meeting conditions of Notification 46/2017. ITC allowed in full for movie distributor revenue sharing, projector rental, and advertising bills. ITC for security and housekeeping bills restricted to taxable output services portion only. ITC denied for maintenance goods (tiles, marble, cement, sanitary items) and works contract services for building maintenance under Section 17(5) of GST Act 2017. Case-Laws GST Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367908