Advanced Income Tax Act 2025
Importance of DPDP Act for CA and other Professionals
Standalone restaurants
5% without ITC
Standalone outdoor catering services
Restaurants within hotels (where room tariff is less than Rs 7500)
Normal/composite outdoor catering 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)
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