Q.578 What is the gst rate for catering services 18% or 5% pl explain with reference to notification ?

Ans. Notification No. 11/2017-Central Tax (Rate), 5% without ITC in case of – Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’.