GOODS AND SERVICES TAX
ONE NATION, ONE TAX, ONE MARKET
GST slashed on your Restaurant bills Eating out & ordering food much more affordable.
|RATE OF TAX (CGST + SGST) COMPOSITION LEVY|
|Restaurant under Composition Scheme||Composition Levy @ 5 % of the turnover*|
|All stand- alone restaurants (Air- conditioned or otherwise)||5% (without ITC)|
|Restaurants in hotel premises having room tariff of less than Rs. 7,500 per unit per day||5% (without ITC)|
|Restaurants in hotel premises having room tariff of less than Rs. 7,500 and above per unit per day (even for a single room)||18% (without ITC)|
|Is there any restaurant where the rate of tax is 28%?||No|
|Rate of tax on takeaway||As applicable on serving of food for consumption on premise of that restaurant|
|Outdoor catering||18% (Full ITC)|
Note: As alcoholic liquor for human consumption is outside the purview of GST such liquor served in restaurants will attract local taxes as per State laws.
‘This is an amount to be paid in lieu of tax payable by restaurants opting for Composition Scheme & they shall not collect any tax from the customer on supplies, made by Them.