GST rate for Supply of canteen food services - The Applicant is engaged in the business of providing catering services, facility management services and other services to customers across India in the manufacturing sector, services industry sector and remote locations including off-shore oil rigs, mining sites, factory sites. The Applicant sought clarification and ruling on "Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017." The Government 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 and as per the Notification 13/2018-CT(Rate), the old entry of S.No. 7 (i) under Notification 11/2017 was 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 under entry 7 (i). Thus, In the light of the above amendments in the GST rate for Supply of canteen food services, the applicant withdrew the Advance Ruling Application.Sodexo Food Solutions India Private Limited [2018] 4 TAXLOK.COM 031 (AAR-Tamil Nadu)