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

The government has clarified that 18% GST will be charged on takeaways and food served from the non-AC area of a hotel or restaurant if any of its parts has air conditioning facility. The new regime provides for a levy of 12% on food bills in non-AC restaurants. Further, GST rate for AC restaurants and those with a liquor licence is 18%.

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