GST Rates for Services

Service NameDescription GST Rate
Supply Of Drinks In RestaurantSupply Of 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
Supply Of Drinks In RestaurantSupply Of Drinks In Restaurant Having Licence To Serve Liquor18% With Full ITC
Supply Of Drinks In RestaurantSupply Of Drinks In Restaurant Having Facility Of Air-conditioning Or Central Heating At Any Time During The Year 18% With Full ITC
Supply Of Drinks In RestaurantSupply Of Drinks In Outdoor Catering18% With Full ITC
Supply Of Drinks In RestaurantBundled Service By Way Of Supply Of Drinks Or Any Other Article Of Human Consumption 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 Premises18% With Full ITC
Supply Of Drinks In RestaurantSupply Of Drinks In Air-conditioned Restaurant In 5-star Or Above Rated Hotel 28% With Full ITC

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1970-01-01