From weddings and corporate events to birthday parties and festivals, outdoor catering plays a major role in Indian celebrations. But do these services attract GST? If so, how much? This blog simplifies the outdoor catering services GST rate, when it applies, and how it differs from indoor dining or restaurant services.
Outdoor catering refers to food services provided outside the premises of the caterer, usually at an event venue like:
Since it’s considered a composite supply (food + service), it attracts a separate GST rate under hospitality services.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for Outdoor Catering Services by business type (no compensation cess).
Catering Service Type | SAC Code | New GST Rate |
---|---|---|
Outdoor catering (non-restaurant) | 9963 | 18% |
Outdoor catering (restaurant-based vendor) | 9963 | 5% (no ITC) or 18% (with ITC) |
Composite catering contracts (weddings, events) | 9963 | 18% |
Catering Service Type | SAC Code | Old GST Rate |
---|---|---|
Outdoor catering (non-restaurant) | 9963 | 18% |
Outdoor catering (restaurant-based vendor) | 9963 | 5% (no ITC) or 18% (with ITC) |
Composite catering contracts (weddings, events) | 9963 | 18% |
Service | GST Rate | ITC Available? |
---|---|---|
Restaurant dine-in | 5% | No |
Restaurant takeaway/delivery | 5% | No |
Outdoor catering (events/weddings) | 18% | Yes |
The following service providers must charge GST on outdoor catering:
They must be registered under GST , use SAC code 9963 , and charge 18% GST on all invoices. Returns like GSTR-1 and GSTR-3B must be filed regularly.
Caterers can claim Input Tax Credit on:
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Understanding the gst on outdoor catering helps event organizers, caterers, and even clients plan better. Whether it’s a corporate lunch or a wedding feast, GST compliance is a must—and knowing the rate structure ensures transparent pricing.