GST Classification Dispute: Are Services Canteen or Outdoor Catering? Cash and Carry Model Assessed at 5% GST Rate.

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Full Text of the Document

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....Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for consumption either in the premises or away from the premises. There is no condition in the entry that the premises should be own - supply is from the same place in which the food is prepared - liable to GST @5%....