Banquate services

This discussion explores the eligibility of banquet services for the GST composition scheme. It clarifies that renting immovable property is considered a service under the CGST Act, 2017. Typically, suppliers of services alone are not eligible for the composition levy, regardless of turnover. The question of turnover thresholds (Rs. 1 crore / Rs. 1.5 crore) is raised as a separate consideration.