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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] 114 234 (AAR - MAHARASHTRA)

GST : Where applicant, a restaurant located in same premises as that of Hotel having rooms, supplied food or drinks for consumption within Hotel premises, such supply of services is taxable at rate of 18 per cent GST (9 per cent each of CGST and SGST) as per Sr. No. 7(iii) of Notification No. 11/2017-CT(Rate), dated 28-6-2017

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