GST- Goods And Service Tax
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Assessee was an outdoor caterer because services in connection with catering were being provided by it at a place other than place of assesse.Supply of services by assessee would be 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-State Tax (Rate) dated 30-6-2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax at the rate of 18 per cent (CGST 9 % + SGST 9 %)Taxability or the charge of tax does not depend on whether and to what extent the person engaging the service consumes the edibles and beverages supplied, wholly or in part. What is material is whether the service of an outdoor caterer is provided to another person and once it is, the charge of tax is attracted.
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