New Updates for Job Work and Restaurant Service GST Tax Rates has been changed W.E.F. 1.10.2019


Nature of service
Old Rates
New Rates
Job work service for Diamond
  5 %
1.5 %
Job work service for Bus Body Building
18 %
18 %
Job work service for Engineering related service (other than Bus Body Building service )
18 %
12 %
Supply of Hotel Accommodation having value of supply of unit more than 1000 but less than 7500 or equivalent

12 %
Supply of Restaurant service other than ‘specified premises ‘ (provided without input)

5 %
Supply of goods, being food , any other article for human consumption or any drink by Indian Railway or IRCTC or their licensee whether in train or platforms. (provided without input )

5 %
Supply of “ outdoor Catering” at premises other than “specified premises”  (provided without input)

5 %
Composite supply of “outdoor catering” together with renting of premises other than ‘ specified premises’ (provided without input )

5 %
Accommodation , food and beverage service at “ specified premises”

18 %





“ Specified Premises “ means premises providing ‘hotel accommodation ‘ services having declared tariff od any unit of accommodation above 7500 rupees per unit per day or equivalent .



Author
CA Pooja Shukla FCA
RYPS & ASSOCIATES LLP
Website:www.ryps.in
Contact No: 9810505547
Location: Delhi, India

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