At hotels charging over ₹7,500 per day for rooms, an 18% GST applies to restaurant services, along with input tax credit (ITC) benefits.
For restaurant services located outside these hotels, a lower GST rate of 5% is in place, but without any ITC benefits.
It looks like this might have an impact on the pricing of the all-you-can-eat breakfast, lunch and dinner buffets usually open to the public at higher-priced hotel chains in India.