Composite Tax Dealer - Canteen

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..... 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 - Reply By Alkesh Jani - The Reply = Sir, In this regards, my point of vie .....

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..... w 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 cate .....

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..... ring service the supply of service is at the place as agreed upon by the recipient of service. Our expert may correct me if mistaken - Reply By parimal kulkarni - The Reply = 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 sche .....

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..... me 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). - Reply By YAGAY AND SUN - The Reply = We endorse the view of Mr. Kulkarni as there is no restriction prescribed in schedule II. - Composite Tax Dealer - Canteen - Query Started By: - Praveen Nair Dated:- 23-4-2018 Goods and Services Tax - GST - Got 3 .....

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..... Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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