LIST OF SERVICES AT 18% RATE

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SL.
No
Description of Services  Rate
1 Supply of Food/drinks in restaurant having licence to serve liquor

18%

2 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year

18%

3 Supply of Food/drinks in outdoor catering

18%

4 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial plac- es meant for residential or lodging purposes where room tariff of Rs 2500/- and above but less than Rs 7500/- per room per day

18%

5 Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

18%

6 Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama

18%

7 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act

18%

8 Services by way of admission to exhibition of cinematograph films where price of
admission ticket is one hundred rupees or less.

18%

9 All other services not specified elsewhere

18%



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