GST On restaurant services

Can anyone confirm wether for a restaurant service if,

Composition: no ITC , 5% tax from pocket
Regular scheme: no ITC, 5% tax from customers
Regular scheme: ITC available, 18% tax from customers


Is it correct??
Replies (8)
yes but is a alcohol free restaurant
in composition scheme you would be liable to pay gst at the rate of 5℅ and you cannot collect gst from customers.
regular scheme: you don't have option to choose between 5℅ without input tax credit and 18℅ with input tax credit
5℅ without ITC for restaurant services: where the restaurants declared value of accomodation is less than rs 7500
if the accomodation is more than 7500, for restaurant service gst has to be levied at 18% with Input tax credit
Agree with Radhika Ma'am's view...

Regular Scheme Dealers in Restaurant Business does not have the option to choose between 5% GST Rate without ITC and 18% GST Rate with the benefit of ITC.
Yes i agree too.
better to go for normal scheme so that 5% can be collected from customer and not required to pay from pocket.
regular scheme is only available if a restaurant forms a part of the hotel having accommodation charges more than 7500 otherwise all the restaurants will have to fall in 5% without ITC
Abhishek baradia sir can you please give reference of relevant provisions.

Yes, only if alcohol is not served

What GST rate pattern for Restaurant & Bar serving Food & Liquor

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