WE ARE HAVING THE BANQUET HALLS, AND ARRANGING THE MARRIAGE PARTIES , AND PROVIDING THE SERVICES AND SUPPLIES IN HOUSE IN BANQUAT HALLS AS PER NOTIFICATION NO 20/2019 DT 30/09/2019 QUESTION ;- WHEATER WE ARE COVERED TO CHARGE THE SGST/CGST @2.5% [ RATE OF TAX APPLICABLE @2.5% SGST/CGST IF NOT COVERED UNDER RATE OF TAX OF 2.5% THAN WHAT WILL BE THE RATE OF TAX ON OUR SERVICES OR SUPPLIES PL CLERIFY

Reply—There is a condition in column 3 of (i)(a)(iv) in the Notification No. 20/2019 Central Tax (Rate) dated 30.09.2019 amending the serial No. 7 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017, that the supply of outdoor catering should not be provided by such suppliers who are providing ‘hotel accommodation’ at ‘specified premises’.

Rate of GST will be 5% on Catering of food, banquet facilities and combination of both in self owned Marriage and party halls by Hotel having all rooms below Rs. 7,500 per room per day.