Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 – CT (Rate) dated 14.11.2017).
The applicant vide their letter dated 14/08/2018 have stated that the Government ave issued Notification No. 13/2018-Central Tax (Rate) dated 26th July 2018 which amends the original Notification 11/2017-CT(Rate) dated 28th June 2017; As per the Notification No 13/2018-CT(Rate), the old entry of S.No. 7(i) under Notification 11/2017 has been substituted by a new entry which states that supply of food and beverages in canteens, mess, cafeteria or dining spaces of an institution such as a school, college, hospital, industrial unit, office would be liable to 5% GST undcr entry 7(i).; Also the said notification 13/2018 replaced the old entry 7(v) under Notification 11/2017.
In the light of tl e above amendments in the GST rate for Supply of canteen food services, the applicant requested to withdraw the Advance Ruling Application filed before the authority
The application filed by the Applicant for advance ruling is dismissed as withdrawn.
AUTHORITY FOR ADVANCE RULINGS TAMIL NADU
Sodexo Food Solutions India Private Limited
TN/11/AAR/2018 Dt. 27.09.2018