GST on Catering

This discussion clarifies whether a registered person providing catering services, who has opted for the 5% GST rate without Input Tax Credit (ITC), can claim ITC on services received from a registered GTA under Reverse Charge Mechanism (RCM). The consensus is that ITC is not eligible in this scenario, even if tax is paid under RCM for the GTA service, due to the condition of not availing ITC when choosing the 5% rate.