CBEC Notifies 2.5% CGST for Standalone Restaurants without Input Tax Credit and 9% for others

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The Central Board of Excise and Customs (CBEC) on today notified that standalone restaurants are liable to pay CGST @ 2.5% whereas other restaurants would pay GST @9%.
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The 23rd GST Council meeting held at Assam had decided to levy five per cent GST on standalone restaurants without allowing them input tax credit.
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The notification issued today also reduced the rate of job work on “handicraft goods” @ 2.5%.
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The Notification also substitute “Services provided” in item (vi) against Sl No. 3 in table.
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The new rates are applicable from today.
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DOWNLOAD the full text of the Notification below
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DOWNLOAD NOTIFICATION