根据下表，税率自2017年11月15日起生效。
| 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 |
第46/2017号通知-中央税（税率)，日期为2017年11月14日
根据2017年《中央商品及服务税法》（2017年第12号）第9条第(1)款、第11条第(1)款、第15条第(5)款及第16条第(1)款所赋予的权力，中央政府在理事会建议下，基于公共利益之必要，现对印度政府财政部（税收司）于2017年6月28日发布并刊登在《印度公报》特刊第II部分第3节第(i)小节的第11/2017号中央税（税率）通知进行进一步修订，编号为G.S.R. 690(E)，日期为2017年6月28日，具体如下：-
在上述通知的表格中，—
| (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.’ |
