Query- gst on catering service

For composition - 5%
For Regular - 18%

Notification 20/2019 on 30/9/2019 totally confused.

GST RATE for CATERING Service Providers under different Schemes of GST :

1). COMPOSITION SCHEME : GST Rate @ 5% with the benefit of ITC.

2). REGULAR SCHEME : -

a). If provided in a "Specified Premises" ( i.e. in a Hotel where the Declared Tariff of Hotel Accomodation exceeds Rs. 7,500 ) by a person located at specified premises , then the applicable GST Rate is 18% with the benefit of ITC.

b). Supply of Outdoor Catering, at premises other than "specified premises" provided by any person other than -

(i). suppliers providing "hotel accommodation" at specified premises‟, or

(ii). suppliers located in "specified premises‟.

For this case applicable GST Rate is @ 5% without the benefit of ITC.

Refer Notification No. 20/2019 - CT ( Rate ) dated 30.09.2019 regarding more information about the GST Rate on Restaurant & Catering Services.

Sir, composition scheme @ 5%with ITC benefit ? and regular scheme @ 5% without benefit of ITC ?

No Sir...

Composition Scheme Dealers are not allowed to claim ITC as it is Blocked U/s 17(5) clause (e) of the CGST Act 2017 read with Section 10(4) of the CGST Act 2017.

It was my typing mistake. It would be " GST Rate @ 5% without the benefit of ITC".

Ok. sir. thus both schemes r same effect in case of catering services other than specified premises? then what is difference in between composition scheme and regular scheme as per the new notification? tnx