TMI BlogComposite Tax Dealer - CanteenX X X X Extracts X X X X X X X X Extracts X X X X ..... Composite Tax Dealer - Canteen X X X X Extracts X X X X X X X X Extracts X X X X ..... tered 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Reply By parimal kulkarni: The Reply: Dear Pravin, I am of the view that an outdoor caterer ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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). Reply By YAGAY AND SUN: The Reply: We endorse the view of Mr. Kulkarni as there is no restriction p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed in schedule II. X X X X Extracts X X X X X X X X Extracts X X X X
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