Whether supply of food, beverage etc. to clinical establishment is exempted ?
TRT-2026-487

Issue Favourable to Tax Payer ?:- no

Held - In the instant case, as per the contract furnished by the applicant, it is seen that the applicant prepares food using his own labor at the premises of hospitals, who are the recipient of the service, and the applicant supply food to consumers who don’t make payment to the applicant. The applicant is paid only by the hospitals. The above GST Council discussions and decisions clearly differentiate a restaurant/ canteen / mess run indep.....