ELIGIBLE TO AVAIL ITC OR NOT

From 1/10/2019 GST  applicable  for stand alone  restaurants  is  5%  with  No ITC , so  can not avail  Input  Tax  Credit    just check Notification . 

Restaurants cannot claim Input Tax Credit ( ITC ) on their Inward Supplies ( Purchases ).

As per Rate Notification No. 46/2017 - Central Tax ( Rate ), dated 14th November 2017, Standalone Restaurants ( i.e. not within a Hotel, Guest House, Inn, etc ) are required to charge 5% GST from their customers and they will not be entitled to claim Input Tax Credit ( ITC ). This notification came into effect from 15th November 2017.

Moreover it was also clarified vide Notification No. 20/2019 - Central Tax ( Rate ), dated 30th September 2019, that Supply of Restaurant Services "other than at Specified Premises" would attract GST @ 5% without the benefit of ITC. This Notification came into effect from 01st October 2019.

Therefore you cannot claim ITC on Restaurant Services unless you are providing Restaurant Services within a "SPECIFIED PREMISES" ( like Hotels having declared tariff of more than Rs. 7,500 per unit per day ).

NOTE : "SPECIFIED PREMISES" means premises providing hotel accommodation services having declared tariff of any unit of accommodation above Seven thousand Five hundred rupees per unit per day or equivalent.

Hope it is clear now...

dear sir

ecommerce operators like swiggy and zomato raise bills on restaurants TO CHARGE COMMISSION +GST 18%

WHETHER RESTAURANT CAN AVAIL  CREDIT ON THE ABOVE PLS CLARIFY