Page 204 - GSTL_3rd September 2020_Vol 40_Part 1

138 GST LAW TIMES [ Vol. 40
[Please refer to
Explanation no.
(iv)]
(iv) Supply of ‘outdoor catering’, at 2.5 Provided that
premises other than ‘specified prem- credit of input
ises’ provided by any person other tax charged on
than - goods and ser-
(a) suppliers providing ‘hotel ac- vices used in
commodation’ at ‘specified supplying the
premises’, or service has not
(b) suppliers located in ‘specified been taken
premises’. [Please refer to
Explanation (iv)]
(v) Composite supply of ‘outdoor 2.5 Provided that
catering’ together with renting of credit of input
premises (including hotel, conven- tax charged on
tion center, club, pandal, shamiana goods and ser-
or any other place, specially ar- vices used in
ranged for organising a function) at supplying the
premises other than ‘specified prem- service has not
ises’ provided by any person other been taken
than- [Please refer to
(a) suppliers providing ‘hotel ac- Explanation (iv)]
commodation’ at ‘specified
premises’, or
(b) suppliers located in ‘specified
premises’.
(vi) Accommodation, food and 9 -”;
beverage services other than (i) to (v)
above
Explanation :
(a) For the removal of doubt, it is
hereby clarified that, supplies
covered by items (ii), (iii), (iv)
and (v) in column (3) shall attract
State tax prescribed against them
in column (4) subject to condi-
tions specified against them in
column (5), which is a mandatory
rate and shall not be levied at the
rate as specified under this entry.
(b) This entry covers supply of ‘res-
taurant service’ at ‘specified
premises’
(c) This entry covers supply of ‘hotel
accommodation’ having value of
supply of a unit of accommoda-
tion above seven thousand five
hundred rupees per unit per day
or equivalent.

GST LAW TIMES  3rd September 2020  220