LIST OF SERVICES AT 18% RATE

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%