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ALL ABOUT GST – RESTAURANTS
| Particulars | Regular Tax Payer | Composite Tax Payer |
| Registration Limit | Minimum Turnover Rs 20 Lakhs | Maximum Turnover Rs. 1.5 Cr |
| Territory of Business | No restriction on supply | Limited to Intra-State Supply |
| Input tax credit | If GST output is 5% then No ITC allowed
If GST output is 18% then ITC is allowed |
Restaurants cannot avail any ITC. |
| Compliance | GSTR 1 & GSTR 3B | GSTR 4 |
| E commerce | Can supply goods through e commerce | Cannot supply goods through e commerce |
| Collection of taxes | Collect taxes from customers – 5%/18% | Cannot collect tax from customers |
GST rates on restaurant services
| Types of restaurants | GST rate (Normal Scheme) | GST Rate (Composition Scheme) |
| Standalone restaurants | 5% without ITC | 5% without ITC provided turnover for the whole FY does not exceeds 1.5 crore. |
| Standalone outdoor catering services | 5% without ITC | |
| Restaurants within hotels (where room tariff is less than Rs 7,500/-) | 5% without ITC | |
| Normal/composite outdoor catering within hotels (where room tariff is less than Rs 7,500/-) | 5% without ITC | |
| Restaurants within hotels (where room tariff is less than Rs 7,500/-) | 12% with ITC | |
| Restaurants within hotels (where room tariff is more than or equal to Rs 7,500) | 18% with ITC | |
| Normal/composite outdoor catering within hotels (where room tariff is more than or equal to Rs 7,500/-) | 18% with ITC | |
| Restaurant serving alcohol | 18% with ITC |
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Author Bio
How to opt 5% without itc while filing gst returns. any Specified time period to opt this rate ?
we have a restraunt in which we charge 5% gst , but we also supply mrp items like Pespi and soft drink , also a compbination of food thali , can any one suggest the impact of gst on it ??
Sir we are paying 5% GST tax on restaurant, we are paying service tax on audit fee that service tax can we get ITC
My client is having restaurant, lodging and bar..
he is under regular taxpayer scheme in gst charging 5% on restaurant food..whether ITC any equipments purchased for restaurant and other services availed like my professional fees etc be availed by him?
In hybrid restaurant case how is the treatment of GST
Dear Sir , My Restaurant sale is mix of customer sale and via through zomato sale.
How i present that e commerce sale in Gstr 1
Hi, I have bakery shop.
There are some exempt products as well like Bread Which attract Nil rate of Tax HSN 1905
So if i opt for restaurant service @5%, Then Whether such exempt product also become taxable @5% or still remains exempt?
Means i want to ask whether such 5% is flat rate only for taxable supplies or taxables as well as exempt Supplies?
No, Exempt product such as bread, Raw milk will attratct 0% gst rate. And 5% rate is for only taxable supplies not for exempt supplies.
For eg. If you are selling Paneer, ice cream then you will we liable for 5% GST and if you are selling raw milk, curd then there will be 0% gst.
is it compulsary to charge cgst and sgst in restaurants
in a case where restaurant is having regular gstin, and charging 5% gst on sales, taking no itc inputs. in this case GST-TCS collected by e-commerce operator Zomato etc. . This tcs amount is allowed to avail by the said restaurant who is in regular and 5% output system??? please advice.
Yes the same can be claimed as it will be reflected in your cash ledger after filing TDS AND TCS CREDIT RECEIVED FORM.
However If you are in composition Scheme you cannot supply through ecommerce operator, So no question of TCS comes here.
do you collect this gst from customers?
Hi Anubhav
In My opinion Restaurant serving liquor should charge 5% gst and not 18% .
Kindly check and revert
18% also availed ITC