Notification for restaurant tax rate

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

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

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

*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