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Tax to be levied by restaurant
Restaurant on food items what rate they can charge 5% or 18% or 12%
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Notification No. 46/2017-Central Tax (Rate) for food GST 5%
restaurants has to levy tax @ 5% for supply of food for human consumption irrespective of the fact whether food is consumed in the restaurant or in other premises... refer notification 46/201-Central tax (rate) dt 14th November, 2017
Thank you so much
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