“Outdoor caterer” means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services.
GST rate for Outdoor Catering:-
Supply of Food/drinks in outdoor catering GST Rate 18 %
Input Tax Credit: –
With Full Input tax Credit.
SAC Code for Outdoor Catering Service:-
- SAC Code – 996334
Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
- SAC Code – 996335
Catering Services In Trains, Flights Etc.
- SAC Code – 9963
Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
Place of Supply:-
Within the State means CGST and SGST will come.
Outside the State means IGST will come.
If you’re supplying in a commercial place where there is residential accommodation/lodging facility available at declared tariff of >=7500/day Then GST = 18% with full ITC Or else < 7500/- GST= 5% without ITC
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