What is GST rate in restaurant and catering service for regular taxpayer? Gst rate in hotel accommodation and restaurants service?

Reply-Supply of ‘Restaurant service’ other than at ‘specified premises’ are taxable @5% under condition that credit of input tax charged on goods and services used in supplying the service has not been taken vide S.No.7(ii) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017.

And ‘Restaurant service’ at ‘specified premises’ is taxable @18%.

‘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.

The rate of GST on hotel accommodation service as below: –

Transaction Value per Unit (Rs) per day Rs 1000 and less - Nil

Transaction Value per Unit (Rs) per day Rs 1001 to Rs 7500 - 12%

Transaction Value per Unit (Rs) per day Rs 7501 and more. - 18%