“Outdoor catering” means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

Definition of indoor catering is not given under GST Act.

(i) Foods & beverages, outdoor catering, health services, beauty treatment, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, aircrafts and vessels except when used for specified purposes, life insurance and health insurance.
(a)	ITC Allowed	For leasing, renting or hiring of motor vehicles or vessels or aircrafts on which ITC is allowed. Such services are provided to employees under statutory obligation. Such services are used for making an outward taxable supply of same category of service. Such services are used by the taxpayer who is in the same line of business (sub-contracting).
(b)	ITC Blocked	Other than specified above