https://www.taxtmi.com/forum/issue?id=114199 Standalone and delivery-only restaurants are classified as restaurant services charged at the lower rate and are not eligible to claim input tax credit on inputs or capital goods; accordingly GST paid on kitchen equipment, construction and related expenditures cannot be recovered. Exceptions include restaurants within hotels with higher room tariffs and outdoor catering, which attract a higher rate and allow ITC. en-us Tue, 02 Oct 2018 16:48:38 +0530 Thu, 23 Jan 2025 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114199 Standalone and delivery-only restaurants are classified as restaurant services charged at the lower rate and are not eligible to claim input tax credit on inputs or capital goods; accordingly GST paid on kitchen equipment, construction and related expenditures cannot be recovered. Exceptions include restaurants within hotels with higher room tariffs and outdoor catering, which attract a higher rate and allow ITC. Discussion-Forum GST Tue, 02 Oct 2018 16:48:38 +0530 https://www.taxtmi.com/forum/issue?id=114199