What is the GST rate on restaurant services?

Restaurant services attract 5% GST (without ITC) under GST 2.0. This applies to both AC and non-AC restaurants. Food ordered through Zomato or Swiggy also attracts 5% GST, paid by the platform under Section 9(5) of the CGST Act.

What is the GST rate on hotel accommodation?

Hotel accommodation attracts 5% GST (without ITC) for room tariff up to ₹7,500 per night, and 18% GST for room tariff above ₹7,500 per night. Restaurants in hotels with room tariff above ₹7,500 attract 18% GST (with ITC).

What is the GST rate on IT and software services?

IT services, software development, and consulting services attract 18% GST. HSN code 9983. If the services are exported to foreign clients, they are zero-rated (0% GST) under the LUT (Letter of Undertaking) mechanism.

Are educational services taxable under GST?

Educational services provided by schools, colleges, and universities leading to a recognized qualification are exempt from GST. Coaching classes, private tuitions, and online courses not leading to a recognized qualification attract 18% GST.

What is the GST rate on legal services?

Legal services attract 18% GST. When an individual advocate provides services to a business entity, the Reverse Charge Mechanism (RCM) applies — the business pays GST, not the advocate. Services by advocates to individuals are exempt from RCM.

What is the GST rate on restaurant services?

Restaurant services attract 5% GST (without ITC) under GST 2.0. This applies to both AC and non-AC restaurants. Food ordered through Zomato or Swiggy also attracts 5% GST, paid by the platform under Section 9(5) of the CGST Act.

What is the GST rate on hotel accommodation?

Hotel accommodation attracts 5% GST (without ITC) for room tariff up to ₹7,500 per night, and 18% GST for room tariff above ₹7,500 per night. Restaurants in hotels with room tariff above ₹7,500 attract 18% GST (with ITC).

What is the GST rate on IT and software services?

IT services, software development, and consulting services attract 18% GST. HSN code 9983. If the services are exported to foreign clients, they are zero-rated (0% GST) under the LUT (Letter of Undertaking) mechanism.

Are educational services taxable under GST?

Educational services provided by schools, colleges, and universities leading to a recognized qualification are exempt from GST. Coaching classes, private tuitions, and online courses not leading to a recognized qualification attract 18% GST.

What is the GST rate on legal services?

Legal services attract 18% GST. When an individual advocate provides services to a business entity, the Reverse Charge Mechanism (RCM) applies — the business pays GST, not the advocate. Services by advocates to individuals are exempt from RCM.

GST Rate Finder

GST Rates · Services

GST 2.0 Updated

GST Rates on Services

GST rates on services in India 2026. Most services attract 18% GST. Key exemptions: healthcare, education, and certain financial services. Restaurants at 5% under GST 2.0.

Exempt (0%)

At 5% GST

At 18% GST

GST 2.0 — Effective September 22, 2025

Restaurant services (AC and non-AC) unified at 5% without ITC. Delivery fees through Zomato/Swiggy now attract 18% GST (from September 22, 2025).

Services in India are generally taxed at 18% GST — the standard rate. Key exemptions include healthcare services (hospitals, doctors, diagnostic labs) and formal education (schools, colleges, universities). Restaurants attract 5% GST without ITC under GST 2.0. IT and software services exported to foreign clients are zero-rated. Banking, financial services, telecom, and legal services all attract 18% GST. The Reverse Charge Mechanism (RCM) applies to certain services like legal services from individual advocates.

All Services — GST Rates and HSN Codes

Product / Service	HSN Code	GST Rate	Notes
Restaurant Services	9963	5% GST	GST 2.0: All restaurants (AC and non-AC) attract 5% without ITC.
Hotel Accommodation	9963	18% GST	Up to ₹7,500/night: 5% (without ITC). Above ₹7,500/night: 18%.
Catering Services	9963	5% GST	Outdoor catering services attract 5% GST (without ITC).
Banking and Financial Services	9971	18% GST	Banking services, financial services, and brokerage services attract 18% GST.
Telecom Services (Mobile, Internet)	9984	18% GST	Telecom services including mobile calls, internet, and broadband attract 18% GST.
Education Services	9992	Exempt	Schools/colleges/universities: 0% (exempt). Coaching classes: 18%.
Healthcare Services (Hospitals, Clinics)	9993	Exempt	Exempt from GST. Cosmetic surgery and non-essential procedures may attract 18%.
IT and Software Services	9983	18% GST	IT services, software development, and consulting services attract 18% GST.
Legal Services	9982	18% GST	RCM applies when individual advocate provides services to a business entity.