GST Rates Related To Restaurant Services in India

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The Goods and Service Tax (GST) Rates for Restaurant Services in India are as follows: 

1. For Supply of Food/drinks in restaurant having license to serve liquor ( whether or not Air Conditioned), the rate of GST is 18% (with full Input Tax Credit available).


2. For Supply of Food/drinks in a restaurant having the facility of Air Conditioning or Central Heating at any time during the year, the rate of GST is 18% (with full Input Tax Credit available). 

3. For Supply of Food/drinks in an Air-conditioned restaurant in 5 – star or above rated Hotel, the rate of GST is 18% (with full Input Tax Credit available) 


4. Supply of Food/drinks in restaurant not having facility of air conditioning or central heating at any time during the year and not having license to serve liquor, the rate of GST is 12% (with full Input Tax Credit available). 


Thus, Air Conditioned restaurants and restaurants with license to serve liquor (whether or not Air-conditioned), will charge GST at the rate of 18%. However, in case of an Air Conditioned restaurant located in a 5-Star or above rated hotel, the rate of GST will be 28%. 

Non Air Conditioned restaurants and restaurants that don’t serve liquor will charge GST at 12%. 

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