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Gst rate on restuarants

gulshan kumar (article) (37 Points)

28 June 2017

We are running a restaurant in Delhi having AC and liquor licence. We are also selling cigarettes and Hooka . I just want to know that at what GSt rates are applicable to us on food/drink & cigarettes/hooka. Also want to know whether HSn code are applicable to us or SAC code??

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upasana gupta (Finance Professional) (3931 Points)
Replied 28 June 2017

Tax rate under gst for restaurants serving liquor and having AC facility shall be 18%.Hotels and restaurants would have to use SAC Code or Services Accounting Code, used previously by the Service Tax Department. As most hotels and restaurants were enrolled under service tax, the migration to GST from service tax would be much more simpler.