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                   208059 Points
                   Joined July 2016
                
               
			  
			  
             
            
             The Council made it clear that the scope of outdoor catering under 7(v) is restricted to supplies in case of outdoor/indoor functions that are event based and occasional in nature. (18%)
For canteen and restaurant services, it is five per cent without input tax credit.  GST Council has clarified that the composite supply of food and drinks in restaurant, mess, canteen, eating joints and such supplies to institutions (educational, office, factory, hospital) on contractual basis at GST rate of 5%.
GST Council has clarified that the composite supply of food and drinks in restaurant, mess, canteen, eating joints and such supplies to institutions (educational, office, factory, hospital) on contractual basis at GST rate of 5%.
Read more at:        outdoor-catering-gst-council-aars