Dear experts
would like to Gst registration.
plz give Gst rate for composition scheme and regular scheme on catering service .
tnx.
For composition - 5%
For Regular - 18%
6 Replies
Shivam RC
(Student)
(23683 Points)
Replied 02 October 2019
GST RATE for CATERING Service Providers under different Schemes of GST :
1). COMPOSITION SCHEME : GST Rate @ 5% with the benefit of ITC.
2). REGULAR SCHEME : -
a). If provided in a "Specified Premises" ( i.e. in a Hotel where the Declared Tariff of Hotel Accomodation exceeds Rs. 7,500 ) by a person located at specified premises , then the applicable GST Rate is 18% with the benefit of ITC.
b). Supply of Outdoor Catering, at premises other than "specified premises" provided by any person other than -
(i). suppliers providing "hotel accommodation" at specified premises‟, or
(ii). suppliers located in "specified premises‟.
For this case applicable GST Rate is @ 5% without the benefit of ITC.
Refer Notification No. 20/2019 - CT ( Rate ) dated 30.09.2019 regarding more information about the GST Rate on Restaurant & Catering Services.
1). COMPOSITION SCHEME : GST Rate @ 5% with the benefit of ITC.
2). REGULAR SCHEME : -
a). If provided in a "Specified Premises" ( i.e. in a Hotel where the Declared Tariff of Hotel Accomodation exceeds Rs. 7,500 ) by a person located at specified premises , then the applicable GST Rate is 18% with the benefit of ITC.
b). Supply of Outdoor Catering, at premises other than "specified premises" provided by any person other than -
(i). suppliers providing "hotel accommodation" at specified premises‟, or
(ii). suppliers located in "specified premises‟.
For this case applicable GST Rate is @ 5% without the benefit of ITC.
Refer Notification No. 20/2019 - CT ( Rate ) dated 30.09.2019 regarding more information about the GST Rate on Restaurant & Catering Services.
vinod vinod
(50 Points)
Replied 02 October 2019
Sir, composition scheme @ 5%with ITC benefit ? and regular scheme @ 5% without benefit of ITC ?
Shivam RC
(Student)
(23683 Points)
Replied 02 October 2019
No Sir...
Composition Scheme Dealers are not allowed to claim ITC as it is Blocked U/s 17(5) clause (e) of the CGST Act 2017 read with Section 10(4) of the CGST Act 2017.
It was my typing mistake. It would be " GST Rate @ 5% without the benefit of ITC".
Composition Scheme Dealers are not allowed to claim ITC as it is Blocked U/s 17(5) clause (e) of the CGST Act 2017 read with Section 10(4) of the CGST Act 2017.
It was my typing mistake. It would be " GST Rate @ 5% without the benefit of ITC".
vinod vinod
(50 Points)
Replied 02 October 2019
Ok. sir. thus both schemes r same effect in case of catering services other than specified premises? then what is difference in between composition scheme and regular scheme as per the new notification? tnx
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