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Composite Supply of Outdoor Catering and Hall Rent

This query is : Resolved 

Recently Outdoor Catering Rate Changed from 18% to 5%. If We Charge Both Rent & Outdoor Catering i.e. Composite Supply then what will be the Rate of GST Charged. Also mention the HSN Code to be mentioned. Rent Rate is not Changed (18%).


Its 5 %
Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club,
pandal, shamiana or any other place, specially arranged for organizing a function) at premises.

Refer point (v) of notification 20/2019 dt 30 Sep 2019

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-2019-cgst-rate-english.pdf;jsessionid=7CBAA0D3E8602C359F84AD3E1E579340


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