Services
5% GSTRestaurant services attract 5% GST (without ITC). AC restaurants previously attracted 18% — now reduced to 5% under GST 2.0.
GST Rate
5%
2.5% CGST + 2.5% SGST
HSN Code
9963
Harmonised System of Nomenclature
Important Notes
GST 2.0: All restaurants (AC and non-AC) attract 5% without ITC.
GST Calculation Example
Intrastate Supply (within same state)
| Base price | ₹1,000 |
| CGST (2.5%) | ₹25 |
| SGST (2.5%) | ₹25 |
| Total | ₹1050 |
Interstate Supply (different states)
| Base price | ₹1,000 |
| IGST (5%) | ₹50 |
| Total | ₹1050 |
I handle GST registration, monthly GSTR-1 and GSTR-3B filing, and annual GSTR-9. Message me on WhatsApp.
GST Filing — ₹999/month