Composition under gst

Dear Sir, 

Please Read Following Wordings of 10(2)

2) The registered person shall be eligible to opt under sub-section (1), if:—
(a) he is not engaged in the supply of services other than supplies referred to in
clause (b) of paragraph 6 of Schedule II;

And 

clause (b) of paragraph 6 of Schedule II is as under

(b) supply, by way of or as part of any service or in any other manner whatsoever,
of goods, being food or any other article for human consumption or any drink (other
than alcoholic liquor for human consumption), where such supply or service is for
cash, deferred payment or other valuable consideration.
 

Hence outdoor catering Eligible for composition

Replies (1)
As per section 10 on the CGST Act suppliers providing restaurant and outdoor catering services can opt for composition scheme where in the rate of tax would be 5%(i.e. CGST 2.5 + SGST 2.5). This is the only service which is eligible for composition scheme.

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