Note: Under Section 100 of the RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of RGST Act 2017, within a period of 30 days from the date of service of this order.

1. SUBMISSION OF THE APPLICANT

M/s. Forbes Facility Services Private Limited is a company registered under GST engaged in business/activities of providing catering services to various segments of Business Houses, including Corporate and Universities.

The applicant is a services provider company i.e. it prepares food at recipient premises or within the office in some cases using their own manpower by using infrastructure such as electricity, water and cooking gas provided by the establishment. Payment of supplies is received from the company. The applicant submitted that they normally charge GST @ 18% classifying their services under heading 996333 as outdoor catering.

2. ISSUE TO BE DECIDED

Whether clarification F.No 354/03/2018 dt.08.01.2018 is also applicable to “Industrial Canteen”?

3. PROCEEDINGS

In the matter personal hearing was fixed for 28.7.2018 but no one appeared on the stipulated date from applicant side and vide their letter, which was received on 06.08.2018 informed about withdrawal of their application and requested to drop the verification and examination of the said Application.

RULING

The application is dismissed having been withdrawn by the applicant. Ordered accordingly.