HOTEL & RESTURANT SERVICE

[MUKESH SAXENA]

A Person is going to hotel with resturant and room services. some quries form the service provider that. If he opt regular basis option.

1- what will be GST tax rate will be apply on the service of resturant service ( Food, Cold Drinks,Mineral water,coffee,Tea fast food etc ) such as 5%,12%,18%

2- if he opt GST 5%, can he charge GST from customers under regular basis optopn

3- can be taken benefit of ITC on purchase of material of assets and raw material.

4- If he provide food in rooms what will be GST rate applicable

5- If he provide grounds for functions, what will be GST rate tax applicable

Please provide others instructions for the same services

Thanks

AI Summary

Clarification on GST Rates: 5% for Restaurants (No ITC), 18% for Event Grounds, Room Service Varies by Tariff A discussion on GST rates applicable to hotel and restaurant services addresses several queries. The main points include: restaurant services typically fall under a 5% GST rate with no Input Tax Credit (ITC) if part of a composition scheme, but cannot collect GST from customers. For regular schemes, GST can be collected. Food served in rooms is generally considered part of accommodation services, attracting GST based on room tariffs, with higher rates for tariffs above Rs 7500. Renting grounds for functions incurs an 18% GST. Clarifications were sought on the definition of 'specified premises' and its impact on GST rates.