Outdoor Catering Services GST Rate in India
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.
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What Is Outdoor Catering?
Outdoor catering refers to food services provided outside the premises of the caterer, usually at an event venue like:
- Marriage halls
- Banquet lawns
- Corporate offices
- Community centers
- Private residences
Since it’s considered a composite supply (food + service), it attracts a separate GST rate under hospitality services.
GST Rate on Outdoor Catering Services
| Catering Service Type | SAC Code | 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% |
GST Rate on Catering Services vs Restaurant Services
| Service | GST Rate | ITC Available? |
|---|---|---|
| Restaurant dine-in | 5% | No |
| Restaurant takeaway/delivery | 5% | No |
| Outdoor catering (events/weddings) | 18% | Yes |
Who Should Charge GST on Outdoor Catering?
The following service providers must charge GST on outdoor catering:
- Catering companies
- Wedding planners offering bundled food services
- Hotels providing offsite food packages
- Freelance caterers (if turnover exceeds ₹20 lakh annually)
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.
Input Tax Credit for Outdoor Caterers
Caterers can claim Input Tax Credit on:
- Raw ingredients (vegetables, grains, spices)
- Packaged water and beverages
- Tents, tables, and décor if billed separately
- Staff wages from manpower vendors
- Transport, fuel, and equipment rentals
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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.
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions (FAQs)
- What is the outdoor catering services GST rate in India?It is 18%, applicable to most event-based food services outside restaurant premises.
- How is outdoor catering different from restaurant services in GST?Restaurant services attract 5% GST (without ITC), while outdoor catering attracts 18% GST with ITC benefit.
- Can wedding caterers charge 5% GST like restaurants?No. If they provide outdoor services at a venue, they must charge 18% GST.
- Is GST applicable on catering done at marriage halls or open lawns?Yes, outdoor catering at wedding venues attracts 18% GST.
- Can caterers claim input tax credit on groceries and rentals?Yes, if they charge 18% GST, caterers can claim ITC on all business-related purchases.
