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Composite Tax Dealer - Canteen, Goods and Services Tax - GST

Issue Id: - 113661
Dated: 23-4-2018
By:- Praveen Nair
Composite Tax Dealer - Canteen

  • Contents

Dear Experts,

Kindly suggest whether Canteen Services Provider, an outside agency providing exclusive service to a factory - providing food to the employees, be registered as a Composite Tax Dealer?

Currently he is registered as a Outdoor Catering Service provider and charges GST at applicable rate.

Thanks

Pravin Nair

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Showing Replies 1 to 3 of 3 Records

1 Dated: 23-4-2018
By:- Alkesh Jani

Sir, In this regards, my point of view is that, person supplying outdoor catering service cannot opt for composition scheme in terms of Section 10(2)(a) of the CGST Act,2017. This query is raised with regards to sub-clause (b) of Para 6 of Schedule –II. The said sub-clause deals with registered place of business and supply is also made from the registered place of business (Restaurant Services). However, in case of outdoor catering service the supply of service is at the place as agreed upon by the recipient of service.

Our expert may correct me if mistaken


2 Dated: 24-4-2018
By:- parimal kulkarni

Dear Pravin,

I am of the view that an outdoor caterer can apply for composition Scheme. If we refer to schedule II, paragraph 6 clause (b), it nowhere restricts the entry to outdoor caterers for composition scheme so long as the turnover does not cross the threshold limits (and in this case the factory is okay with the caterer being under composition).


3 Dated: 28-4-2018
By:- YAGAY AND SUN

We endorse the view of Mr. Kulkarni as there is no restriction prescribed in schedule II.


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