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GST on Catering Services

Rules 4128 views 6 replies

Dear Experts,

Need to know gst rate and HSN code for below mentioned catering services 1. Canteen services for schools 2. Home cooked meals to small functions that can be held in societies / offices / group of friends / family.

 

 

 

Replies (6)
Quick Summary
GST on school canteen services is generally 5% without ITC, and food supplied directly by schools up to higher secondary level may be exempt. Outdoor catering services usually attract 5% GST without ITC or 18% with ITC depending on the nature of premises and service.

Gst registration done or not.
download gst act app and raise the issue.

Yes, it's done. Will chk abt app. Thnx

1. Clarification regarding GST on supply of food and drinks in educational institutions. With a view to remove any doubt or uncertainty regarding rate of GST applicable on supply of food and drinks in educational institutions, it is clarified that: -

i. GST rate on supply of food and drinks in a mess or canteen in an educational institution
attracts GST at 5% without INPUT Tax Credit (ITC).

ii. If schools up to higher secondary level supply food directly to students, then the same are
exempt from GST."


2.
Outdoor catering

Outdoor catering ‟means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

CBIC amends notification No. 11/2017-Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Central Tax (Rate) dated 30th September, 2019.

This notification is applicable from 01-10-2019.

The reduced rate shall be mandatory for all kinds of catering.

Rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7500 or less is reduced from present 18% with ITC to 5% without ITC.

Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.


Please check Your applicability...

Ok. Thank you. 

Welcome... ....

Hi sir,

outdoor catering service - food prepared and supplied to factory employees and office staffs. - its under 5% or 18%?


CCI Pro

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