GST Rates for Outdoor Catering Services with Input Tax Credit

In re Smt. Natrajan Jothilakshmi (Jothi Catering Services) (GST AAR Tamilnadu)

The case of In re Smt. Natrajan Jothilakshmi (Jothi Catering Services) (GST AAR Tamilnadu) involves a request for an advance ruling on the GST rate and HSN code for outdoor catering services provided by Jothi Catering Services. The applicant sought clarification on whether their service of supplying food and beverages to industrial workers under a contractual arrangement would be classified under ‘Outdoor Catering’ and the applicable GST rate and HSN code for the same.

Applicant’s Claim: JCS requested clarification on the following:

• Rate of Tax: They were unsure if their service attracts 5% GST (without Input Tax Credit – ITC) or 18% GST (with ITC).

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