Even at some air-conditioned restaurants, the bills may come down, as GST will subsume service tax and value-added tax (VAT) that is currently charged. However for tickets above Rs 100, which is what most of us pay at multiplexes, the GST rate is 28 per cent. If you are in Noida, then you'd end up paying lesser than before because Uttar Pradesh's (UP) entertainment tax stands at 60 per cent currently. This means that an 18 per cent GST will be levied on rooms with tariff between Rs. It aims to subsume the various central and state taxes that are currently levied on goods and services, bringing India under a uniform tax regime.

Source: Times of India June 29, 2017 05:26 UTC