TMI BlogCatering service or Restaurant ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... One of our client has been appointed as a food contractor by a club. Supply by our client to a club will be based on actual orders placed by customers of club. Payments from customers will be charged by a club and GST @ 5% has been charged in invoice considering it as a restaurant services. Our client will raise invoice to club at the end of month for the supplies made by him. Issue that arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether services provided by our client are catering service @18% or restaurant services @5%. - Reply By KASTURI SETHI - The Reply = It is outdoor catering service HSN 996334. - Reply By YAGAY and SUN - The Reply = In addition to above reply please check whether your client have been granted a FBO License from FSSAI or not. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to Sl,. No. 7 (9963 (iii) of Notification No. 11/2017 -Central Tax (Rate) dated 28.6. 2017 as amended Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs , campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r unit per day or equivalent. are chargeable @ 9% towards CGST. - Reply By YAGAY and SUN - The Reply = Outdoor Catering Service Taxable at 18% GST: AAR. The Gujarat Authority for Advance Ruling, recently held that the supply of service provided by the applicant is in nature of outdoor catering and is liable to GST at the rate of 18%. The Applicant, M/s. Rashmi Hospitality Services Private ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited, is an industrial canteen contractor who provides cantering services to manufacturing industries at various places of their customers who have in house canteens at their factories. The applicant normally charges Goods Services Tax at the rate of 18% classifying their services under heading 9963 as outdoor catering. One of the customer of the applicant asked the applicant to charge GST a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the rate of 12%. The applicant has sought a clarification regarding the rate of taxability, before the AAR. - Reply By KASTURI SETHI - The Reply = M/s. Yagay and SUN,. Sir, Experts' view stands upheld by AAR. - Reply By Mahir S - The Reply = Yes, as per the recent judgement discussed above, such services are to be charged at 18 %. The AAR relying on the decision of the Allahabad Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the case of Indian Coffee Workers Co-Op Society Ltd vs. CCE ST. ( 2014 (4) TMI 407 - ALLAHABAD HIGH COURT ) held that the supply of services by M/s. Rashmi Hospitality Services Private Limited ( 2018 (5) TMI 1181 - AUTHORITY FOR ADVANCE RULING - GUJARAT ) is covered under Sr. 7(v) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended, issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax at the rate 18%. - Catering service or Restaurant Service - Query Started By: - ROHIT GOEL Dated:- 18-5-2018 Goods and Services Tax - GST - Got 6 Replies - GST - Discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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