20 May, 2017

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12% GST ON SUPPLY OF FOOD RESTAURANTS ETC

12% GST ON SUPPLY OF FOOD RESTAURANTS ETC

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.


16.
Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.
12%   With Full ITC

25.
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal,  shamiana or any other place, specially arranged for organizing a function) together with renting of such premises
18%   With Full ITC

21.
Supply of Food/drinks in restaurant having licence to serve liquor
18%   With Full ITC
22.
Supply of Food/drinks in restaurant  having facility of air-conditioning or central heating at any time during the year 
18%   With Full ITC
23.
Supply of Food/drinks in outdoor catering
18%   With Full ITC
24.
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of 2500/ and above but less than 5000/- per room per day
18%   With Full ITC

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