Classification of Service — The applicant operates its business from client premises, where it undertakes preparation and supply of food exclusively at client’s premises in terms of the contractual arrangement entered with the respective clients. The applicant sources all raw materials/ inputs required for preparation of food on regular intervals and make its own arrangement for their transportation to the on-site kitchen area. The Authority Ruled that the rate of tax applicable on the above transaction is 2.5% CGST and 2.5% SGST subject to the proviso that credit of input tax charged on goods and services used in supplying the service has not been taken. — Elior India Catering Llp, In Re… [2019] 16 TAXLOK.COM 093 (AAR-Karnataka)