GST on Outdoor catering

[Ravikumar Doddi]

Dear sir,

Applicant supplying food on a daily basis in a Govt Cancer hospital on behalf of a corporate, what is the rate of tax w.e.f. 01-10-2019 previously they used to charge@18%. Corporate company is paying, hospital authorities are not paying the amounts. There is no kitchen in the hospital, applicant has his own kitchen separately out side the hospital i.e, at place of business. In the definition part of 'outdoor catering' (xxxiii) in Notification No 20/2019 CTR dt; 30-9-2019 no where it is covered these type of supply, entry No (iv) is clear. kindly clarify

AI Summary

GST on Off-Site Food Supply to Cancer Hospital Set at 2.5% Under Notification No. 11/2017, No Input Credit Allowed. An individual inquired about the applicable GST rate for supplying food to a government cancer hospital on behalf of a corporate entity, previously taxed at 18%. The food is prepared off-site. A respondent clarified that under Notification No. 11/2017, as amended by Notification No. 20/2019, the service falls under 'restaurant service,' taxed at 2.5%, provided no input tax credit is claimed. Another participant concurred with this interpretation. The original inquirer expressed gratitude for the clarification.