2026-VIL-98-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Applicability of GST rate and admissibility of Input Tax Credit on outdoor catering services - The applicant, engaged in providing outdoor catering services that do not involve hotel accommodation and are not located in any specified premises, has two models of supply: (i) composite outdoor catering services involving supply of prepared food and deployment of manpower, and (ii) supply of food prepared at their premises and delivered to the customer's location without any involvement of labour or on-site service - Whether the applicant has the option to either: (a) Pay GST at the rate of 5% GST without availing ITC, or (b) Pay GST at the rate of 18% GST with availing ITC, as per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended - HELD - The applicant's services fall under the category of "outdoor catering" under Entry 7(iv) of the Notification, which prescribes a GST rate of 5%, subject to the condition that ITC is not availed. The applicant does not have the option to pay GST at 18% GST with ITC, as the rate specified under Entry 7(iv) is mandatory and cannot be levied at the higher rate under Entry 7(vi) of the Notification – Ordered accordingly - What is the applicable GST rate for food supply services provided for occasional events, where no labour or on-site services are involved, and the food is prepared at the applicant's premises and transported to the recipient's location at their own risk - HELD - The applicable GST rate for such food supply services is also 5% GST, as per Entry 7(iv) of the Notification, with the condition of non-availment of ITC - What is the applicable HSN Code - HELD - The applicable HSN Code (SAC) for both the models of supply of food carried out by the applicant is 996334.
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