Gst on catering business

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Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2018 What is the GST rate for industrial catering service provider on contractual basis ?
As per Notification 13/2018 dated 26.07.18 it states 5% of GST
whereas as per AAAR/SS-RJ/12/2018-19 dated 01.11.18, it states 18%

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

13 December 2018 catering services provided to offices and industry canteens, (which is supply of food services to canteens at offices/ factories) would be taxable at the rate of 18% under the category of outdoor catering in terms of Sr.7(v) of Notification no. 11/2017 - Central Tax (Rate) dated 28.06.2017

Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2018 agree. but as per Notification 13/2018 dated 26.07.18 it states 5% of GST whereas as per AAAR/SS-RJ/12/2018-19 dated 01.11.18, it states 18%

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Under current rules (since 1 Oct 2019, unchanged by the Sep 2025 rationalisation), outdoor catering including contract industrial canteens is taxed at 5% without ITC, and 18% with ITC applies only at specified premises (hotel room tariff above Rs 7,500); the 18% view in the 2018 AAAR ruling applies only to that earlier period.

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