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Notification for restaurant tax rate

dinesh kumar choudhary (chief accountant) (42 Points)

15 November 2017

has Govt. passed any notification regarding restaurants tax rate...??

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4 Replies

Pankaj Sarswat (10 Points)
Replied 15 November 2017

if compitition dealer purchase goods return from reguler dealer to in debit note gst allowed

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dinesh kumar choudhary (chief accountant) (42 Points)
Replied 15 November 2017

I am asking about notification for new GST rate for restaurant which was annonced on 23rd GST council meeting.

AMBUJ SHARMA (CHARTERED ACCOUNTANT) (243 Points)
Replied 15 November 2017

yes.please refer to notification no. 46/2017 - central tax(rate)

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B Vinay Reddy (Hyderabad ) (7837 Points)
Replied 15 November 2017

*GST_Rate_Notifications*
*23rdCouncilMeetingdecisions*

1) Notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-41-cgst-rate-english.pdf

2) Notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for *standalone restaurants and @ 9% for other restaurants* reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-46-cgst-rate-english-i.pdf

3) Notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst *council decisions regarding gst exemptions*

https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-42-cgst-rate-english.pdf

4) Notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-43-cgst-rate-english.pdf

5) Notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-44-cgst-rate-english.pdf

6) Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

https://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-45-cgst-rate-english.pdf

7) Notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B

https://www.cbec.gov.in/htdocs-cbec/gst/notfctn-47-cgst-rate-english.pdf

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