Case I
Q. Whether on the facts and circumstances of abovementioned case can the above activity be called as canteen activity and the applicable rate of 5% be charged on our bills?
Answered in the negative.
Case II
Q. Can both the activities put together i.e. supply and distribution of food to the employees of 'A' Ltd. be called as canteen services and applicable rate of 5% be charged on our bills?
Answered in the negative.
Case III
Q. Under such circumstances can it still be claimed that Merit Hospitality is running a canteen and the applicable rate of 5% be charged on our bills?
Answered in the negative.
Case IV
Q.A. Can Merit Hospitality claim that since the food is supplied directly to SEZ area hence no GST is applicable?
A.a. In view of the findings above the said question cannot be answered.
Q.b. Can Merit Hospitality claim that it is running a canteen in SEZ area hence no GST is Applicable?
A.b. In the view of detailed discussions above, The question answered is negative.
Q.c. Can Merit hospitality claim that it is running a restaurant in SEZ area and hence applicable GST rate is 5% only?
A.c. In the view of the detailed discussions above the question is answered in the negative