RATE OF GST ON RESTAURANTS – AMENDED W.E.F. 15-11-2017
The Central Government has revised the Rate of GST on Restaurants w.e.f. 15-11-2017 vide Notification No. 46/2017-Central Tax (Rate) with summary as below:-
i. All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5% without ITC. Food parcels (or takeaways) will also attract 5% GST without ITC.
ii. Restaurants in hotel premises having room tariff of less than Rs 7500 per unit per day will attract GST of 5% without ITC.