Tamil Nadu Authority for Advance Ruling 27 September 2018, TN/11/AAR/2018 (Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens)

AUTHORITY FOR ADVANCE RULING TAMILNADU ADVANCE RULING AUTHORITY PAPJM Buildings, II Floor, No.1, Greams Road, chennai-6oo 006. PROCEEDINGS OF THE AUTHORITY FOR ADVANCE RULING U/s.98 OF THE GOODS AND SERVICES TA>( ACT 2017. Members present are: 1.Ms. Manasa Gangotri Kata, IRS Joint commissioner/Member, Office of the Principal Chief Commissioner of GST & Central Excise. Chennai-60o O34. 2.Thiru S.