Withdrawal of Advance Ruling application—The applicant, seeking an advance ruling in respect of the following questions.
Whether catering services which involve operating and managing the canteens/cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?
Whether retail services of cooking and serving food and beverages by canteens, cafeteria etc, provided by the canteen/cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?
Held that -
The Application in GST ARA form No. 01 of Sodexo Food Solutions India Private Limited, vide reference ARA No. 46 dated 27.03.2018 is disposed off as being withdrawn unconditionally. [2018] 3 TAXLOK.COM 056 (AAR-Maharashtra)