https://www.taxtmi.com/caselaws?id=376988 GST classification of a factory canteen turns on the character of the supply and the recipient's control over the service. Where the recipient fixes the menu, meal rates and supply arrangement, and the food service is rendered from premises other than the supplier's own, the arrangement is treated as outdoor catering rather than a lower-rated canteen service. The consumer of the food, whether employees or others, does not change the classification. Licensing under food safety law and canteen obligations under factory law do not determine GST treatment, and a hostel-mess circular does not apply to a recipient-controlled catering arrangement. en-us Tue, 31 Jul 2018 00:00:00 +0530 Fri, 07 Mar 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376988 GST classification of a factory canteen turns on the character of the supply and the recipient's control over the service. Where the recipient fixes the menu, meal rates and supply arrangement, and the food service is rendered from premises other than the supplier's own, the arrangement is treated as outdoor catering rather than a lower-rated canteen service. The consumer of the food, whether employees or others, does not change the classification. Licensing under food safety law and canteen obligations under factory law do not determine GST treatment, and a hostel-mess circular does not apply to a recipient-controlled catering arrangement. Case-Laws GST Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376988