In case of outdoor caterer gst rate is 5%; itc is allowed or not in this case?
Reply—Rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 reduced from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. (Refer Notification No. 20/2019- Central Tax (Rate) dated 30th September, 2019)
Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.
Posted Date: Dec 09, 2020