I run a restaurant in New Delhi, what state GST rate applies to me?
AR Asked by Arjun Nair from India
Quick Answer
Restaurants typically fall under the 5% GST bracket without input tax credit, while your Delhi Rent Control Act 1958 may impose a local cess on top.
Detailed Legal Analysis
Restaurants typically fall under the 5% GST bracket without input tax credit, while your Delhi Rent Control Act 1958 may impose a local cess on top. If your state has notified a special restaurant cess, the Delhi High Court has held it must be separately disclosed on the bill.
You must register under GST once turnover crosses the threshold. Keep sales records for audit.
Any dispute over the cess goes to the state appellate authority first.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.