The amount of service charge a restaurant levies is entirely at its own discretion. Here's the lowdown:* Non-AC eateries (not serving liquor) will charge tax at 12% -- CGST (6%) + SGST (6%), local delivery restaurants also fall under this. * AC restaurants (those serving liquor and those that don't) will charge tax at 18%* Non-AC eateries serving liquor will charge 18%. *This limit is Rs 50 lakh for Assam, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Sikkim and Himachal Pradesh.No restaurant can charge GST at 28%. GST is levied on food bill in a restaurant.

Source: Economic Times July 12, 2017 09:22 UTC