Canteen Service attracts 5% without ITC while Outdoor catering services attract 18% with ITC ( Notification 46/2017 central tax rate dt 14/11/2017). While it is not eligible for composition levy u/s 10 but from 1st April 2019 composition scheme is available to service provider for first 50 lakhs turnover @ 6%.
Hi guys,
As per GST provisions catering service is under service only, hence composition scheme with tax rate of 6% is up to turnover of Rs50 Lakhs can be available.