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Outdoor catering services attract 18% GST

March 15, 2019[2019] 103 taxmann.com 217 (AAAR-GUJARAT)
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GST : Where service recipient has engaged appellant, hospitality service provided, for running of canteen and rates for meal, snacks, tea have been fixed and payable by service recipient, nature of service provided by appellant is that of 'outdoor catering' service and supply of services by appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, as amended, issued under Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-Gujarat Tax (Rate), dated 30-6-2017, as amended, issued under Gujarat Goods and Services Tax Act, 2017, attracting Goods and Services Tax at rate of 18 per cent (CGST 9 per cent + SGST 9 per cent)

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