https://www.taxtmi.com/caselaws?id=387078 The AAR Karnataka held that services under a cash-carry model in employee canteens qualify as restaurant/eating joint services under entry 7(i) of notification 11/2017-CT (Rate), taxable at 2.5% CGST and 2.5% SGST. The authority determined that since food is prepared and sold on the premises where services are supplied, it constitutes an eating joint regardless of premises ownership. The contract exists between the service provider and individual employees who pay consideration, not the employer. The supply doesn't qualify for event-based exemptions under entry 7(v) as it's neither occasional nor event-based in nature. en-us Thu, 12 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387078 The AAR Karnataka held that services under a cash-carry model in employee canteens qualify as restaurant/eating joint services under entry 7(i) of notification 11/2017-CT (Rate), taxable at 2.5% CGST and 2.5% SGST. The authority determined that since food is prepared and sold on the premises where services are supplied, it constitutes an eating joint regardless of premises ownership. The contract exists between the service provider and individual employees who pay consideration, not the employer. The supply doesn't qualify for event-based exemptions under entry 7(v) as it's neither occasional nor event-based in nature. Case-Laws GST Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387078