Restaurant gst

233 views 3 replies
The restaurant within a hotel with a tariff above Rs 7500 can collect gst at different rates (5%,12%,18%,28%) cimultaneously?
Replies (3)
Restaurant attract 5% rate.
hotel collects gst as per tariff and schedule.
As per Notification 20/2019 CT its 18% with ITC for the Resturant under specified premises.
So it's 18%.

Note : Specified Premises means premises providing „hotel accommodation‟ services
having declared tariff of any unit of accommodation above seven thousand five hundred
rupees per unit per day or equivalent.”.

As per Notification 3/2022 CT (r) 

0 to 7500  its 12% GST

Above 7500 it's 18% GST


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register