Gst rates

Firstly note that supply of Alcohol is out of GST. It shall continue to be taxable under VAT Act. Here in GST your Taxable item shall be Supply of Food/ drink other than alcohol. If this is the case then:

1. Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor- 12% with full ITC

2. Supply of Food/drinks in restaurant having licence to serve liquor- 18% with full ITC

3. Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year- 18% with full ITC

4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel- 28% with full ITC.

If part of Five star or above rated hotel - 28% under point 4

It shall amount to 18% if your restaurant is not a part of a five star or above rated hotel.