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
www. cbec.gov.in, www.cbec-gst.gov.in