https://www.taxtmi.com/caselaws?id=369992 Supply of food to employees of an SEZ unit was held not to qualify as zero-rated supply because zero-rated treatment applies only to supplies made to the SEZ developer or the SEZ unit itself, not to employees. The catering activity was also held not to be restaurant services, as the appellant operated as an outdoor caterer preparing food at one place and supplying it to client locations, which does not match the ordinary description of a restaurant as a place where meals are prepared and served to customers. The applicable tax rate therefore followed the service classification under the relevant rate notification. en-us Thu, 01 Nov 2018 00:00:00 +0530 Wed, 05 Mar 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369992 Supply of food to employees of an SEZ unit was held not to qualify as zero-rated supply because zero-rated treatment applies only to supplies made to the SEZ developer or the SEZ unit itself, not to employees. The catering activity was also held not to be restaurant services, as the appellant operated as an outdoor caterer preparing food at one place and supplying it to client locations, which does not match the ordinary description of a restaurant as a place where meals are prepared and served to customers. The applicable tax rate therefore followed the service classification under the relevant rate notification. Case-Laws GST Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369992