GST Rates: 5% for Restaurants in Hotels with Room Tariff Under Rs. 7,500; 18% with ITC for Rs. 7,500.

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Full Text of the Document

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....Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC - Restaurants in hotel premises having room tariff of ₹ 7500/- and above per unit per day (even for a single room) will attract GST of 18% with full ITC. - AAR....