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.
iii. Restaurants in hotel premises having room tariff of Rs 7500 and above per unit per day (even for a single room) will attract GST of 18% with full ITC.
iv. Outdoor catering will continue to be at 18% with full ITC.
