{"id":883,"date":"2017-11-16T15:00:31","date_gmt":"2017-11-16T09:30:31","guid":{"rendered":"https:\/\/blog.ritulpatwa.com\/?p=883"},"modified":"2017-11-16T15:03:03","modified_gmt":"2017-11-16T09:33:03","slug":"rate-of-gst-on-restaurant-amended-w-e-f-15-11-2017","status":"publish","type":"post","link":"https:\/\/blog.ritulpatwa.com\/?p=883","title":{"rendered":"RATE OF GST ON RESTAURANTS – AMENDED W.E.F. 15-11-2017"},"content":{"rendered":"
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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:-<\/p>\n

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.<\/p>\n

ii. Restaurants in hotel premises having room tariff of less than Rs 7500 per unit per day will attract GST of 5% without ITC.<\/p>\n

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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.<\/p>\n

iv. Outdoor catering will continue to be at 18% with full ITC.\"RATE<\/a> \"RATE<\/a> \"RATE<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

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 …<\/p>\n

RATE OF GST ON RESTAURANTS – AMENDED W.E.F. 15-11-2017<\/span> Read More »<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[4],"tags":[453,154,12,13,454,455,456],"class_list":["post-883","post","type-post","status-publish","format-standard","hentry","category-chartered-accountants-ca","tag-applicable-date-for-5-gst-on-restaurants","tag-ca-in-india","tag-ca-in-jaipur","tag-ca-in-rajasthan","tag-new-rate-on-restaurant-service","tag-rate-of-gst-on-restaurant-reduced-to-5","tag-revised-rate-of-gst-on-restaurants"],"_links":{"self":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/883","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=883"}],"version-history":[{"count":2,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/883\/revisions"}],"predecessor-version":[{"id":888,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=\/wp\/v2\/posts\/883\/revisions\/888"}],"wp:attachment":[{"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ritulpatwa.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}