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’.

Q. 577 Is the generation of an E-way bill mandatory in case of inter-state supply of goods but the value is less than 50,000?

Ans. Yes, you are required to raise the e-way bill. 

Q. 576 During the course of inspection by the GST department, the dealer was under duress , made to pay a certain amount of tax through DRC-03 by debiting the Electronic credit ledger . However, the matter is still under investigation and no final report has been prepared by the authorities. The dealer was also made to sign a statement that he was willing to pay the tax . Now the dealer wants to retract from his statement and claim back the amount paid by him. You are requested to throw light as to what option he has to claim his money back i.e. (i) Whether he should file RFD-01 of the amount he was forced to pay or (ii) Simply write a letter to the department retracting from his statement and claim the said amount through GSTR-3B in his next return (iii) Is it mandatory to only claim refund by filing RFD-01 if DRC-03 has been filed ? 

Ans. You are required to take action post investigation results.