20 June 2026
Which GST rate should be applied by an Industrial Caterer supplying Food items that attract 0% GST such as Parotta, Roti, etc when sold individually without combining with other food items? 5% or 0%
20 June 2026
If individual food items are supplied as part of an industrial catering service or mess contract, they attract 5% GST (without ITC), as the entire transaction is billed as a service. If they are sold strictly as standalone goods/over-the-counter retail retail items without any service element, they attract 0% GST, provided the specific item (like simple unbranded roti) is inherently exempt under GST tariff schedules.