Mere supply of food to employees of other co. can’t be treated as canteen services; attracts 18% GST

CGST : Applicant company (Merit Hospitality) registered as outdoor caterers under GST Act entered into a contract for supply of food to employees of company say 'A' Ltd. The contract is signed between Merit Hospitality and 'A' Ltd for supply of food prepared at kitchen of applicant. As per terms of contract Merit Hospitality has to supply food at 'A' Ltd.'s premises. The distribution of food is directly done by staff of 'A' Ltd. The menu and material specifications are mentioned in contract and

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000182408/mere-supply-of-food-to-employees-of-other-co-can’t-be-treated-as-canteen-services-attracts-18-gst.aspx