Event Management HSN Code and Catering GST

Event management hsn code and gst rate list

Gst on catering services

Outdoor catering at weddings, parties and corporate events is 5% without credit under 996334. Catering supplied at a specified premises, meaning a hotel that charged more than Rs 7,500 a day for any room in the previous year, is 18% with credit. Canteen catering under contract is also 5% without credit. See restaurants.

Gst on banquet hall

Renting a banquet hall, marriage hall or convention centre is renting of non-residential property at 18%. When a hall owner supplies the hall with food as one package, the supply may be a composite supply; if the principal supply is catering, the catering rate may apply, but packages are often billed in parts. See rent.

One package or separate bills

An event manager who supplies a full wedding package (venue, decor, catering, photography) at one price is making a composite supply, taxed at the rate of the principal supply, which is often the event management service at 18%. If catering is billed separately by a caterer, it can stay at 5%. The contract and invoice wording matter.

Planner's invoice

Event management gst rate and credit

An event company charging 18% can take credit of GST on venue hire, decor, sound, travel and other inputs it buys for the event. A caterer charging 5% without credit cannot. A business hiring an event company for a product launch or conference can claim the 18% as credit, as it is a business expense, though credit on events for staff welfare may be restricted.

Photography hsn code

Photography and videography services are SAC 99838, such as 998381 for portrait photography and 998383 for event photography, at 18%. Prints and albums sold as goods follow their goods codes. Advertising events are covered on the advertising page.