18% GST on food takeaway from non-AC area at AC restaurant

NEW DELHI: A uniform GST rate of 18% will be charged on takeaways as well as food served from a non-AC area of a hotel or restaurant if any of its part has a facility of air conditioning, the government has said.
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The new Goods and Services Tax (GST) regime, which was rolled out from July 1, provides for levy of 12% on food bill in non-AC restaurants. The tax rate for AC restaurants and those with liquor licence will be 18% while 5-star hotels will charge 28% GST.
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