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GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Taxability - rate of tax - supply of services - Hospitality ...

April 21, 2020

Case Laws     GST     AAR

Taxability - rate of tax - supply of services - Hospitality Services - the entry relating to composite supply of food and drinks in restaurant, mess, canteen eating joints and such supplies to institutions (Educational, office, factory, hospital) on contractual basis is rationalize at GST rate of 5% and made it clear that the scope of outdoor catering under 7(v) is restricted to supplies in case of outdoor/indoor functions that are event based and occasional in nature. - AAR

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