GST RATES ON RESTAURANTS AND HOTELS
(wrt. Notification 11/2017 and 46/2017 of Central Tax (Rate ) and Section 12 of IGST Act , 2017 )
A. For Hotels and Restaurants having declared tariff less than Rs.7500 per unit per day
|
S.NO |
Name of Services |
CGST |
SGST |
IGST |
Input Tax Credit Facility |
|
1. |
Restaurant |
2.5% |
2.5% |
- |
No |
|
2. |
Restaurant (Bar) |
2.5% |
2.5% |
- |
No |
|
3. |
CATERING |
- |
- |
|
|
|
a) |
Outdoor Catering ( out of the State) |
- |
- |
18% |
Yes |
|
b) |
Catering Services within State |
9% |
9% |
- |
Yes |
|
4. |
BANQUET HALL (BUNDLED SERVICES ) |
9% |
9% |
- |
Yes |
|
5. |
ROOM RENT |
|
|
|
|
|
a) |
<Rs. 1000 but >Rs. 2500 per unit per day |
6% |
6% |
- |
Yes |
|
b) |
< Rs.2500 but >Rs.7500 per unit per day |
9% |
9% |
- |
Yes |
B. For Hotels and Restaurants having declared tariff Rs.7500 or above per unit per day .
|
S.NO |
Name of Services |
CGST |
SGST |
IGST |
Input Tax Credit Facility |
|
1. |
Restaurant |
9% |
9% |
- |
yes |
|
2. |
Restaurant (Bar) |
9% |
9% |
- |
yes |
|
3. |
CATERING |
- |
- |
|
|
|
a) |
Outdoor Catering ( out of the State) |
- |
- |
18% |
Yes |
|
b) |
Catering Services within State |
9% |
9% |
- |
Yes |
|
4. |
BANQUET HALL (BUNDLED SERVICES ) |
9% |
9% |
- |
Yes |
|
5. |
ROOM RENT |
9% |
9% |
|
yes |
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