https://www.taxtmi.com/article/detailed?id=8100 The notification reclassifies supply of food and drink as restaurant services for restaurants, canteens and institutional dining, excluding supplies from lodging premises whose published declared tariff for any unit per day meets the specified threshold. Declared tariff is the published room charge per day and governs classification even if actual charges are lower; it is assessed daywise, roomwise and premisewise. Services under this entry cannot claim input tax credit and attract the GST rate prescribed for the entry. No option is provided to pay general tax and claim input credit. en-us Sat, 04 Aug 2018 08:15:48 +0530 Sat, 04 Aug 2018 08:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8100 The notification reclassifies supply of food and drink as restaurant services for restaurants, canteens and institutional dining, excluding supplies from lodging premises whose published declared tariff for any unit per day meets the specified threshold. Declared tariff is the published room charge per day and governs classification even if actual charges are lower; it is assessed daywise, roomwise and premisewise. Services under this entry cannot claim input tax credit and attract the GST rate prescribed for the entry. No option is provided to pay general tax and claim input credit. Articles Goods and Services Tax - GST Sat, 04 Aug 2018 08:15:48 +0530 https://www.taxtmi.com/article/detailed?id=8100