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Gst on food supplied interstate

223 views 5 replies

Sandeep Rawat

5 Points Posted on 23 April 2019

Hi All,

Please help me get clarity of this.

We are supplying food to one of our customer, who resides in a different state than ours.

Do we have to charge GST on food on the basis of supply location & charge IGST or we charge food as CGST & SGST?

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Replies (5)

prasad Nilugal

GST Practitioner & Accounts

15103 Points Posted on 23 April 2019

Are you having catering service under composition scheme ?.

Sandeep Rawat

5 Points Posted on 23 April 2019

No. Just catering services.

prasad Nilugal

GST Practitioner & Accounts

15103 Points Posted on 23 April 2019

You mean to say you are registered under GST as regular tax payer

In case of Restaurant and catering services, PoS is location where the service is actually rendered (Section 12(4) of IGST Act). If you are rendering your catering service in other state, PoS supply will be that state and You will have to issue a IGST bill as the PoS and Location of supplier will be different state (section 7(1) of IGST Act)