GST TDS on carering service

This discussion clarifies the applicability of GST TDS on catering services. It explains that GST TDS at a rate of 2% (1% CGST + 1% SGST) under Section 51 of the CGST Act is applicable when services are provided to government departments, local authorities, or government entities, and the contract value exceeds ₹2,50,000. The thread also touches upon the potential applicability of TDS under Section 194C for catering services provided to educational institutions, especially when the contractor supplies food materials.