This discussion clarifies that office canteen businesses are classified as a 'Supply of Service' under GST law, specifically under HSN code 9963. It details the applicable SGST and CGST rates and explores the options for the composition scheme, noting that ITC is not available under this scheme. The conversation also touches upon GST rates for Lassi and ice cream items, highlighting a recent change to 18% with ITC.
As per entry no. 6(b) of Schedule II read with Section 7(1A) of the CGST Act, office canteen business comes under 'Supply of Service'. This is my humble opinion.