2. The 12% category:
Non-AC restaurants will fall under this category. Work contracts will also be taxed 12% under GST.
3. The 18% category:
AC restaurants with liquor licence will have 18% tax. Financial services and telecom will also fall under 18% category
4. The 28% category: Highest rate is applicable for luxury hotel services.
The 5-star hotels will levy 28% tax and even hotels and lodges with tariffs above Rs 5,000 will be taxed under 28% under GST. Gambling, Race Course, Cinema too fall under this category.
5. Exempted:
Healthcare and education services have been exempted from the GST