Can a dealer providing catering services on inter state basis avail for composition scheme if his tornover is below 1 cr. in preceding financial year. As sec 10 if cgst act 2017 only prohibits inter state movement of goods and not services.
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Composition Scheme
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But....... Caterers are not eligible for composition scheme even for intra-state supply.
agree with @ dhirajlal
As per para 6 of schedule 2, doesn't it involves supply of goods (as foods) and services which makes it composite supply and further sec 10 specifies such type of composite supplies.
Person engaged in supply of services other than supplies referred to in clause (b) of paragraph 6 of schedule II cannot opt for composition levy. Catering service is a supply of service and not covered under the above said clause. Hence catering service provider is not eligible to opt for composition scheme.
But it involves supply of food and service so why is it not covered under the aforesaid clause.
Hi, is there any clarification ( if yes please provide the reference) that catering service is not eligible for composition scheme.
In order no. 01/2017, it was stated that services referred to in clause (b) of paragraph 6 of schedule II as restaurant service and hence we can take stand that catering services are not included in the above said clause.
The order does not specifically states services referred to in clause (b) of paragraph 6 of schedule II as restaurant service. It only specifies "clause (b) of paragraph 6". Please share the relevant extract.
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