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Earlier to 14.11.2017 entry in 11/2017 read as "Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption, rate of tax 18%"
Post 46/2017 entry is base on following:
a. Supply being food or any other article for human consumption or any drink by a restaurant located in the premises places meant for residential or lodging purposes having declared tariff more than 7500/unit/day , rate of gst is 18%
b. Supply being food or any other article for human consumption or any drink by a restaurant other than above i.e (not in a premise having residential or lodging or having residential or lodging purposes but less than7500/unit/day , rate of GST is 5% with no ITC.
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