25 September 2017
With due respect to views of professionals, my opinion on this subject differ and i would like to present counter view on the issue. As per CGST Rules, following person can opt for composition scheme: "Any person making supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration." and pay tax at 5% if total turnover does not exceed 75 lakhs. Word Restaurant is not used anywhere specifically. Since Catering Service also include supply of goods for human consumption, composition scheme can be opted by you in my opinion if all other conditions for opting composition are satisfied.
CAclubindia
