TaxTMI 
TaxTMI 
GST on Outdoor catering
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....ST on Outdoor catering<br> Query (Issue) Started By: - Ravikumar Doddi Dated:- 5-10-2019 Last Reply Date:- 7-10-2019 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>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 author....
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....ities 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 Reply By Rajagopalan Ranganathan: The Reply: ....
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.... Sir, As per Explanation xxxii inserted in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen....
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...., whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. Therefore as per Sl. No. 7 (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2019-Central Tax (Rate) dated 30.09.2019 the rate of tax is 2.5% subject to the condition that credit of input tax charged on goods a....
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....nd services used in supplying the service has not been taken. Reply By KASTURI SETHI: The Reply: I support the views of Sh.Ranganathan, Sir. Reply By Ravikumar Doddi: The Reply: Thnak you sir<br> Discussion Forum - Knowledge Sharing ....