01 September 2026
Dear Sir/Madam, We request your expert opinion regarding the applicable GST rate on catering services received by our Training Centre (unregistered). The caterer (registered) has its Principal Place of Business in the same city, and it provides catering services at our Training Centre for training/workshop programmes. The caterer has charged GST @ 18% on the catering services. Based on our preliminary understanding, outdoor catering provided at premises other than a “specified premises” may be taxable at 5% GST without ITC. We therefore seek your confirmation on whether 5% or 18% GST is legally applicable in this case, whether the caterer is legally entitled to charge 18% and claim ITC, and whether either the caterer's premises or the Training Center premises qualifies as a “specified premises.” We would also appreciate your confirmation of the applicable SAC code and relevant GST notification/provision. As the difference between 5% and 18% GST could result in a significant additional cost to the Centre, we request your written expert opinion for our internal finance, audit and compliance records. Thank & regards Yousuf