https://www.taxtmi.com/forum/issue?id=117195 Standalone banquet hall services are taxable at the higher GST tariff and charged independently; Notification No. 20/2019 (effective 1 October 2019) confirms suppliers cannot escape that higher rate. When banquet hall is bundled with food as outdoor catering, treatment as a composite supply applies: such composite supply may attract a lower rate only if provided at premises other than specified premises by suppliers who are neither hotel-accommodation providers at specified premises nor located in specified premises, and only where no input tax credit on inputs/input services has been taken; otherwise the higher rate applies. en-us Sat, 01 May 2021 10:35:57 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117195 Standalone banquet hall services are taxable at the higher GST tariff and charged independently; Notification No. 20/2019 (effective 1 October 2019) confirms suppliers cannot escape that higher rate. When banquet hall is bundled with food as outdoor catering, treatment as a composite supply applies: such composite supply may attract a lower rate only if provided at premises other than specified premises by suppliers who are neither hotel-accommodation providers at specified premises nor located in specified premises, and only where no input tax credit on inputs/input services has been taken; otherwise the higher rate applies. Discussion-Forum GST Sat, 01 May 2021 10:35:57 +0530 https://www.taxtmi.com/forum/issue?id=117195