https://www.taxtmi.com/caselaws?id=425547 The AAR Rajasthan ruled on classification of services provided by a cooperative society operating a canteen at NTPC premises. The authority held that manpower services for canteen operation constitute "Temporary staffing services" under HSN 998514, attracting 18% GST, not restaurant or outdoor catering services. However, direct food sales to employees at the canteen qualify as "Restaurant Service" under HSN 9963, subject to 5% GST provided no input tax credit is claimed. The ruling clarified that fixed payments from NTPC for canteen maintenance are taxable as manpower supply services at 18%. en-us Wed, 01 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425547 The AAR Rajasthan ruled on classification of services provided by a cooperative society operating a canteen at NTPC premises. The authority held that manpower services for canteen operation constitute "Temporary staffing services" under HSN 998514, attracting 18% GST, not restaurant or outdoor catering services. However, direct food sales to employees at the canteen qualify as "Restaurant Service" under HSN 9963, subject to 5% GST provided no input tax credit is claimed. The ruling clarified that fixed payments from NTPC for canteen maintenance are taxable as manpower supply services at 18%. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425547