We are banquet hall supplying the renting and fooding service to our clients. What tax rate is applicable upon us vide notification 20/2019 Central tax (rate) 30.09.2019

Reply— It will cover under outdoor catering and GST rate is as follows—

GST @18% — Outdoor catering provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.

GST @5% —  Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’.

GST @5% — Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than- (a)  suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b)  suppliers located in ‘specified premises’.

‘Specified premises’ means premises providing ‘hotel accommodation’ services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.