28 Supply of food to hospital: Facts of the matter: The applicant is a service provider and engaged in providing catering services to the hospital canteen. Applicant is awarded with a contract for supplying full regular diet for patients of general ward which includes morning tea, snacks, breakfast, lunch, evening tea and dinner - According to contract, hospital provides a proper and suitable area for running kitchen and applicant is responsible for purchase, procurement and appropriate storage of raw material - Applicant is responsible for arranging catering appliances like Industrial cooking gas cylinders, gas oven, OTG, refrigerator, mixer grinder, toaster, sandwich maker, juicer, electric kettle, Induction cooker, dish washer, storage cabinet etc. Applicant seeks ruling whether providing services of supply of diet food to inpatients of hospital is exempted vide serial no 74 of N. No. 12/2017 &ndash.......