9911796707
TMI BlogCatering service or Restaurant ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Catering service or Restaurant Service X X X X Extracts X X X X X X X X Extracts X X X X ..... T @ 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, According 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 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uman consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including 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 othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided 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 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 at 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 High 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 RULI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NG - GUJARAT ) is covered under Sr. 7(v) of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended, issued 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%. X X X X Extracts X X X X X X X X Extracts X X X X
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