GST slashed on your Restaurant bills

Unregistered Restaurant GST Bill

Eating out & ordering food much more affordable.

Particular 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 Rs. 7,500 and above per unit per day (even for a single room) 18% (Full ITC)
Is there any restaurant where the rate of tax is 28% ? No
Rate on 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.

Central Board of Excise and Customs & 
Commercial Taxes Departments of States/Union Territories 

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