The Central Board of Excise and Customs has clarified that restaurants with air conditioners anywhere at the facility will charge a Goods and Services Tax rate of 18% on food bills, PTI reported on Sunday.

Completely non-AC outlets will charge a GST of 12%, those with an AC facility and those with liquor licenses will charge 18%, and five-star hotels will charge 28%.

Restaurants that have separate AC and non-AC areas will charge a uniform GST rate of 18%, regardless of where the food is served and even on takeaway orders. The CBEC made this distinction for restaurant-cum-bars that serve food and alcohol at air-conditioned their first floor and only food at the non-AC ground floor.

“If any part of the establishment has a facility of air conditioning, then the rate will be 18% for all supplies from the restaurant,” the board said.