税率は、以下の表に基づき2017年11月15日より適用されます。
| S No | Services | Rate of Tax |
|---|---|---|
| 1 | All stand-alone restaurants, whether air conditioned or not | 5% without ITC |
| 2 | Food parcels (or takeaways) | 5% without ITC |
| 3 | Restaurants in hotel premises having room tariff of less than Rs. 7500/- per unit per day | 5% without ITC |
| 4 | Restaurants in hotel premises having room tariff of Rs. 7500/- and above per unit per day | 18% with full ITC |
| 5 | Outdoor catering | 18% with full ITC |
| 6 | Accommodation in Hotel having tariff between Rs. 1000 but less than Rs. 2500 per day | 6% with full ITC |
| 7 | Accommodation in Hotel having tariff between Rs. 2500 but less than Rs. 7500 per day | 18% with full ITC |
| 8 | Supply of foods and other services in premises specially arranged for organizing a function together with renting of such premises. | 18% with full ITC |
| 9 | Accommodation in Hotel having tariff more than Rs. 7500 per day | 28% with full ITC |
通知番号 46/2017-中央税（税率）、2017年11月14日付
中央物品サービス税法（2017年第12号）第9条第(1)項、第11条第(1)項、第15条第(5)項および第16条第(1)項の規定に基づき、中央政府は、評議会の勧告を受け、かつ公益上必要であると判断したため、インド政府財務省（歳入局）による2017年6月28日付通知第11/2017-中央税（税率）（インド官報特別号第II部第3節第(i)項、番号 G.S.R. 690(E)、2017年6月28日付）を以下の通りさらに改正する。
当該通知の表において、以下の通りとする。
| (i) | Against serial number 3, in column (3), in item (vi), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided” shall be substituted; | |
| (ii) | Against serial number 7,— |
| (a) | For item (i) in column (3) and the entries relating thereto in columns (3), (4), and (5), the following shall be substituted, namely:— |
| (3) | (4) | (5) | |
|---|---|---|---|
|
“(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.— “Declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
2.5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)].” |
| (b) | for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:— |
| (3) | (4) | (5) | |
|
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.— “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
9 | -“; |
| (c) | the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; | |
| (d) | in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:— |
| “(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. | ||
| Explanation.— For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.” |
| (iii) | against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely:— |
| ‘(i) | manufacture of handicraft goods. | |
| Explanation. — The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 – Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’ |
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