Restaurant gst

The restaurant within a hotel with a tariff above Rs 7500 can collect gst at different rates (5%,12%,18%,28%) cimultaneously?
Replies (3)
Quick Summary
This discussion clarifies the Goods and Services Tax (GST) applicable to restaurants operating within hotels, specifically when the accommodation tariff exceeds ₹7500 per day. While restaurants typically attract a 5% GST rate, the presence of a high tariff triggers different GST rules. According to Notification 20/2019 CT, restaurants in specified premises (offering accommodation above ₹7500) are subject to 18% GST with Input Tax Credit (ITC). However, Notification 3/2022 CT (r) indicates 12% GST for tariffs up to ₹7500 and 18% for tariffs above ₹7500, creating a nuanced situation for combined hotel and restaurant services.

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

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