FORBES FACILITY SERVICES: GST APPLICATION DISMISSED BY RAJASTHAN AAR

FORBES FACILITY SERVICES: GST APPLICATION DISMISSED BY RAJASTHAN AAR

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title : M/s Forbes Facility Services Private Limited

(GST AAR RAJASTHAN)

Advance Ruling No. RAJ/AAW2018-19/10

Date of Judgment/Order : 10th August 2018

IMPORTANT PARAGRAPHS

Para No. 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.

Para No. 2. ISSUE TO BE DECIDED
Whether clarification F.No 354/03/2018 dt.08.01.20180 is also applicable to “Industrial Canteen”?

Para No. 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The application is dismissed having been withdrawn by the applicant.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.