GST rate regards

Standalone restaurants

5% without ITC

Standalone outdoor catering services

5% without ITC

Restaurants within hotels (where room tariff is less than Rs 7500)

5% without ITC

Normal/composite outdoor catering within hotels (where room tariff is less than Rs 7500)

5% without ITC

Restaurants within hotels (where room tariff is less than Rs 7500)

12% with ITC

Restaurants within hotels (where room tariff is more than or equal to Rs 7500)

18% with ITC

Normal/composite outdoor catering within hotels (where room tariff is more than or equal to Rs 7500)

18% with ITC