5 Important changes with effect from 15th November 2017 pursuant to the decisions taken in the 23rd meeting of the GST Council at Guwahati.
- Eating out will be cheaper (Standalone Restaurants Only) – 5% will be the GST irrespective of whether the restaurant is Air Conditioned or not. Input tax cannot be claimed.
- For Restaurants in hotel premises the GST rate will be 5% provided that the room tariff doesn’t exceed Rs.7500 per day. Input tax cannot be claimed.
- For Restaurants in hotel premises where the room tariff exceeds Rs.7500 the the GST rate will be 18% however Input tax can be claimed.
- For Outdoor Catering the GST rate will be 18% with full Input tax credit.
- GST on admission charges to protected monuments will be exempted.
