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Services provided by restaurant located in hotel premises having tariff of Rs. 7,500 & above are taxable @ 18% GST

February 13, 2020[2020] 114 taxmann.com 234 (AAR - MAHARASHTRA)
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GST : Where applicant inteds to serve food and beverages in a restaurant, which is owned and operated by one 'C' and is situated in a retail arcade and 'C' also operates a hotel on same plot and applicant's restaurant is primarily meant for clientele of hotel and hotel offers rooms for lodging and boarding which have a declared tariff above Rs. 7,500 per day, rate of tax applicable to applicant is 18 per cent (9 per cent each of CGST and SGST)

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