{"id":11483,"date":"2018-04-19T19:04:00","date_gmt":"2018-04-19T13:34:00","guid":{"rendered":""},"modified":"2018-04-19T19:04:00","modified_gmt":"2018-04-19T13:34:00","slug":"service-by-outside-canteen-operators-outdoor-catering-or-supply-of-food","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11483","title":{"rendered":"Service by outside canteen operators-Outdoor catering or Supply of Food"},"content":{"rendered":"<p>Service by outside canteen operators-Outdoor catering or Supply of Food<br \/> Query (Issue) Started By: &#8211; ROHIT GOEL Dated:- 19-4-2018 Last Reply Date:- 22-4-2018 Goods and Services Tax &#8211; GST<br \/>Got 3 Replies<br \/>GST<br \/>Hi Sir,<br \/>\nOne of our client is a trust institution operating colleges. The institution has contracted with outside vendors for operating a canteen at its hostel premises wherein the vendors operate the kitchen, obtain all vegetables and thereafter also operate the hostel mess. The charges for such services are payable to the vendors on the basis of a fixed per meal charges. Charges for such hostel mess are collected from students upfront on lump sum basis.<br \/>\nMy query is whether this would constitute service of outdoor catering by<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113651\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>alled vendor is actually contractor-cum-outdoor caterer. His main activity is outdoor catering and conforms to the definition of &#39;supply&#39; in GST.<br \/>\nReply By CASusheel Gupta:<br \/>\nThe Reply:<br \/>\nDear Rohit<br \/>\nIn your case, the institution is collecting the charges from students and paying to the contractor on meal basis and the contractor is not collecting any amount from the students. As such the contractor is supplying to the institution and institution is supplying the the students (thought delivery to the students may be being done by the contractor) .<br \/>\nYou need to refer to the corrigendum to the circular no. 28\/02\/2018-GST which clearly states that<br \/>\n(1) &quot;If the catering services is one of the services provided by an educational instit<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113651\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Service by outside canteen operators-Outdoor catering or Supply of Food Query (Issue) Started By: &#8211; ROHIT GOEL Dated:- 19-4-2018 Last Reply Date:- 22-4-2018 Goods and Services Tax &#8211; GSTGot 3 RepliesGSTHi Sir, One of our client is a trust institution operating colleges. The institution has contracted with outside vendors for operating a canteen at its &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=11483\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Service by outside canteen operators-Outdoor catering or Supply of Food&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11483","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11483"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11483\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}