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    <title>2020 (4) TMI 595 - AUTHORITY FOR ADVANCE RULING GUJARAT</title>
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    <description>The Gujarat AAR ruled on GST taxability for hospitality services involving canteen operations. The applicant provided catering services at client premises under contractual arrangements. For the period up to 25.07.2018, services were classified as outdoor catering under Sr. No. 7(v), attracting 18% GST. From 26.07.2018 onwards, following notification amendments, the same services were reclassified under Sr. No. 7(i) as composite supply of food and drinks to institutions on contractual basis, reducing the applicable GST rate to 5%.</description>
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