The Appellant M/s. Rashmi Hospitality Services Private Limited submitted that it is having business of caterers and supply food, beverages and other eatables (nonalcoholic drinks) complete services at various places of their customers, who have in house canteens at their factories. The appellant submitted that it normally charges GST @ 18% classifying their services under heading 9963 as „outdoor catering‟. The appellant submitted that one of the customers, who was recipient of services, had given the contract for catering services to be provided to the staff and premise for services to be provided for canteen, which was non air-conditioned, had also been made available to the appellant. The said customer had asked the appellant to charge GST @ 12%, therefore, the appellant requested for advance ruling as to whether rate of tax on their supplies made to the recipient would be 12% or 18%. The appellant submitted copy of agreement entered into between them and the client. The appellant, vide letter dated 18.01.2018 submitted that it is an industrial canteen contractor providing catering services to manufacturing industries which is statutory canteen maintained under law and their service recipient has asked to charge GST @ 5% on service based on clarification delivered by Tax Research Unit, Department of Revenue vide Circular issued from F.No. 354/03/2018 (Circular No. 28/02/2018-GST dated 08.01.2018). The appellant further submitted that viewing the above clarification, it is admitted fact that statutory body have to provide food and beverage to their staff and the appellant is the outside contractor providing the service to statutory body, hence whether the above clarification is applicable to them, and what should be the tax rate before the said notification and after notification?
