It is 18% With Full ITC
Composition scheme is avilable for Out Door caterers also. Please note that in GST Act, the word "Restuarant" is no where mentioned. Just go through the exract of notification no 8/2017 dated June 27th.
(ii) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act,
Scedule II, Para 6 clause (b) is reproduced below.
(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
Read more at: /articles/section-7-of-cgst-read-with-schedule-i-ii-iii-30170.asp
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