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All QuestionsCategory: GST Consultancygst on outdoor catering
Profile photo of Dev KumarDev Kumar asked 6 months ago

gst on outdoor catering

Hotel is providing rooms @ 3000, wants to do outdoor catering to an NGO, not regd under GST. What will be the rate of GST on such ODC?

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1 Answers
Profile photo of SUKUMAR MADHAV KULKARNISUKUMAR MADHAV KULKARNI answered 5 months ago

As per notifiaction 20/2019 dt 30.09.2019,
Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent.
GST is 6+6 = 12%
AND
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 is 2.5+2.5= 5%
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken.