Dear sir, please provide the gst rate of canteen service with SAC code and also provide clarification regarding input tax credit. Thank You

Reply- Vide Notification No. 46/2017- Central Tax (Rate) dated 15.11.2017, the GST rate applicable to services provided by restaurants, eating joint including mess, Canteens etc. was reduced to 5% subject to a condition that input tax charged on goods and services used in supplying the service has not been taken. SAC code is 996333.

Therefore rate of tax is 5% without ITC on canteen service.