In Re: M\/s. Compass Group (India) Support Services Private Limited
GST
2018 (10) TMI 596 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 19-9-2018
AAR No. KAR ADRG 22\/2018
GST
HARISH DHARNIA AND DR. RAVI PRASAD. M.P. MEMBER
\nORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
\nM\/s Compass Group (India) Support Services Private Limited, (“Compass India”) is a private limited company having its registered office at #426, 4th Floor, Tower-A, Spaze 1-Tech Park, Sohna Road, Sector 49, Gurugram-122 018 and also having local office at #18\/1, ITPL Service<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gnated area (generally the cafeteria \/ canteen) of the client's premises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint\/mess \/ canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28\/02\/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Compass Group (India) Support Services Private LimitedGST2018 (10) TMI 596 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMIAUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AARDated:- 19-9-2018AAR No. KAR ADRG 22\/2018 GSTHARISH DHARNIA AND DR. RAVI PRASAD. M.P. MEMBER ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 … Continue reading “In Re: M\/s. Compass Group (India) Support Services Private Limited”<\/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-14406","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14406","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=14406"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14406\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nb) Transaction 2 : Over the counter supply of food and beverages to the employees of clients \/ customers, which include products which are required to have Maximum Retail Price (MRP) mentioned on the packages under the Legal Metrology Act, 2009.
\n3. In view of the above, the Applicant has sought for Advance Ruling on the following four questions :
\ni. Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess\/canteen services” and exigible to GST @ 5% in the light of the Circular No.28\/02\/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
\nii. Whether, cooking and subsequent supply<\/p>\n
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\n4. The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13\/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5% & accordingly the advance ruling ap<\/p>\n
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