https://www.taxtmi.com/caselaws?id=450200 The AAR Tamil Nadu ruled that the applicant's supply of food and beverages for consideration constitutes a service under tariff code 996337. The authority determined that the catering services provided under contract to industries do not qualify as restaurant service, outdoor catering service, or hotel accommodation as these categories have specific definitions. Since the activity doesn't fall under categories 7(i) to 7(v) of the notification, it falls under the residual entry 7(vi), attracting 9% CGST and 9% SGST under Notification No. 11/2017-State Tax (Rate). en-us Fri, 17 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450200 The AAR Tamil Nadu ruled that the applicant's supply of food and beverages for consideration constitutes a service under tariff code 996337. The authority determined that the catering services provided under contract to industries do not qualify as restaurant service, outdoor catering service, or hotel accommodation as these categories have specific definitions. Since the activity doesn't fall under categories 7(i) to 7(v) of the notification, it falls under the residual entry 7(vi), attracting 9% CGST and 9% SGST under Notification No. 11/2017-State Tax (Rate). Case-Laws GST Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450200