Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
26. Applicability of composition scheme in case of caterer and banquet hall food supply:
Section 10 read with Section 6 (1) (b) of Schedule II of the CGST Act provides that
composition scheme is available to the supplier who is providing services by way of or as
part of any service or in any other manner whatsoever, of goods, being food or any other
article for human consumption or any drink (other than alcoholic liquor for human
consumption), where such supply or service is for cash, deferred payment or other valuable
consideration.
Issue
Whether caterer or banquet hall may claim composition scheme u/s 10.
Suggestions
It be clarified that whether caterer or banquet hall may claim composition scheme as it has
been raised by such industries as Government in the press releases announce for the
Restaurant only where in law does not stop it.
Read Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Related Topic on GST
| Topic | Click Link |
| GST Acts | Central GST Act and States GST Acts |
| GST Rules | GST Rules |
| GST Forms | GST Forms |
| GST Rates | GST Rates |
| GST Notifications | GST Act Notifications |
| GST Circulars | GST Circulars |
| GST Judgments | GST Judgments |
| GST Press Release | GST Press Release |
| GST Books | Best Books on GST in India |
| GST Commentary | Topic wise Commentary on GST Act of India |
| GST You Tube Channel | TaxHeal You Tube Channel |
| GST Online Course | Join GST online Course |
| GST History | GST History and Background Material |