GST RATE OF OUT DOOR CATERING

5% GST (without Input Tax Credit — ITC)

• This is generally the applicable rate for standalone outdoor catering services like weddings, corporate events, parties, etc., where the caterer does not claim ITC.

18% GST (with Input Tax Credit — ITC)

• If the outdoor catering is provided by a business that opts to claim ITC, the applicable rate becomes 18%.

• Many industry sources also treat outdoor catering under the 18% standard service rate when there is ITC eligibility.

Outdoor catering is classified as “catering service”, not restaurant service.

It includes:

• Preparation of food

• Transportation

• Serving staff

• Crockery & setup

• Event-based supply

Hence taxable at 18% with ITC benefit.