Applicability of GST composition scheme for caterer & banquet hall food supply

By | October 6, 2017
(Last Updated On: October 6, 2017)

Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee

Law Related Issues

26. Applicability of composition scheme in case of caterer and banquet hall food supply:

Section 10 read with Section 6 (1) (b) of Schedule II of the CGST Act provides that
composition scheme is available to the supplier who is providing services by way of or as
part of any service or in any other manner whatsoever, of goods, being food or any other
article for human consumption or any drink (other than alcoholic liquor for human
consumption), where such supply or service is for cash, deferred payment or other valuable
consideration.

Issue
Whether caterer or banquet hall may claim composition scheme u/s 10.

Suggestions

It be clarified that whether caterer or banquet hall may claim composition scheme as it has
been raised by such industries as Government in the press releases announce for the
Restaurant only where in law does not stop it.

 

Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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