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Outdoor Catering

Himanshu Varshney (NO) (44 Points)

06 February 2018

Is Outdoor Catering are also have rate 5% without ITC like restaurant ?

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10 Replies

Preeti (Team_GSTSoln) (Team GST Experts) (1926 Points)
Replied 06 February 2018

no , outdoor catering is still taxable @ 18% full itc.

Sumit Sarswat (Student) (3154 Points)
Replied 22 February 2018

5% is available only for catering/ restaurant sercices not for outdoor catering.

Himanshu Varshney (NO) (44 Points)
Replied 23 February 2018

Can composition scheme available to Outdoor Cateres? Is it fall under clause (b) of Para 6 of Schedule II

Sumit Sarswat (Student) (3154 Points)
Replied 23 February 2018

no composition scheme is not available for outdoor catering services.
and composition scheme is defined u/s 10 of CGST Act . not in schedule II.

Sumit Sarswat (Student) (3154 Points)
Replied 23 February 2018

the provision under clause (b) of Para 6 of Schedule is for composite supply

Himanshu Varshney (NO) (44 Points)
Replied 23 February 2018

Can Outdoor Cateres fall under clause (b) of Para 6 of Schedule II ?? As Composition scheme apply on services referred in Clause (b) of Para 6 of Schedule II.

5% is available only for catering/ restaurant sercices not for outdoor catering.

Read more at: https://www.registerexperts.com

Himanshu Varshney (NO) (44 Points)
Replied 23 February 2018

Please clarify by giving reference to any section

Himanshu Varshney (NO) (44 Points)
Replied 23 February 2018

sec 10 says that "two and a half per cent. of the turnover in State or turnover in Union territory in case of persons engaged in making supplies referred to in clause [b] of paragraph 6 of SCHEDULE II"
And clause [b] of paragraph 6 of SCHEDULE II includes Catering Business , So why Composition Scheme not available to Outdoor Cateres ??

Sumit Sarswat (Student) (3154 Points)
Replied 23 February 2018

after careful reading (again and again) sec.10 and sch.II it look like catering service includes outdoor catering and hence composition scheme can also be available for outdoor catering.

(all in my opinion , ans may differ)

Thankyou

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