GST RATE ON CATTERS

GST RATE ON CATERING
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Quick Summary
This discussion clarifies the Goods and Services Tax (GST) rate applicable to catering services, specifically highlighting the 18% rate for restaurants within hotels where the room tariff is Rs 7,500 or more. It also notes that this 18% rate includes Input Tax Credit (ITC).

18%

GST Rates on Eating Out from 1st October 2019

S No Type of Restaurants GST Rate
5 Normal/composite outdoor catering within hotels (Where room tariff is less than Rs 7,500) 5% without ITC
6 Restaurants within hotels* (Where room tariff is more than or equal to Rs 7,500) 18% with ITC
Agree with above comment

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