ITC ON RESTAURANTS

7. Changes relating to GST rates on Restaurant Service: A. All stand-alone restaurants, whether air conditioned or not, will attract GST @ 5% without ITC. Food parcels (or takeaways) will also attract 5% GST without ITC. B. Restaurants in hotel premises having room tariff of less than Rs. 7500/- per unit per day will attract GST of 5% without ITC. C. Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day (even for a single room) will attract GST of 18% with full ITC. D. Outdoor catering will continue to be at 18% with full ITC.

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