Restaurant

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Sabita Sahoo (Querist)

02 June 2018 What is the gst rate on restaurant inside a hotel ? Whether it is a composite supply (lodging+restaurant)attracting higher rate of tax or separate invoice will be charged on restaurant and hotel charging separate tax?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

03 June 2018 Restaurants within hotels (room tariff >7,500 ) 18% with ITC
Restaurants within hotels (room tariff <7,500 ) 5% with out ITC

CA Suresh Jain

CA Suresh Jain (Expert)

03 June 2018 It is not a composite supply, nonetheless, since the rate of GST on Food supplied in the room or in the restaurant which is part of the hotel is dependant on the room tariff it does not matter whether invoice is made separately or composite.

Sabita Sahoo

Sabita Sahoo (Querist)

04 June 2018 Whether this process is applicable w.e.f 15.11.17 I.e after cgst (tax rate)notification no.46/14.11.17 or since the implementation of gst I.e 1.7.17

CA Suresh Jain

CA Suresh Jain (Expert)

04 June 2018 This is applicable w.e.f 15.11.2017. Prior to this, rate as provided in the notification No.11/2017 were applicable.

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