01 March 2018
Look GST on restaurant service is chargeable @ 5%, provided it is not a starred hotel. Your bill might be having two components i.e. Accommodation and restaurant charges, so you book the expenses and GST accordingly.
03 March 2018
as per sub-section (5) of section 17 of CGST Act, 2017 Availing Supply of food and beverages will come under blocked credits Please see this link https://www.caclubindia.com/articles/-input-supply-on-which-itc-is-not-available-blocked-credit-32057.asp