ITC in case of restaurant

It comes under service, and threshold limit to take gstn in case of service is 20 Lac per annum

15-11-2017 vide Notification No. 46/2017-Central Tax(Rate) All stand-alone restaurants irrespective of air conditioned or otherwise, will attract 5% without ITC.
Hence ITC not available.

As per Schedule II the Restaurant business is cover under supply of services & in term of Section 22 of CGST Act the Threshold limit to obtain registration for supplying of services is 20Lac per annum