Do these 3 things before closing this tab:
1Clear out junk files and repair common Windows errors2Scan for outdated or missing drivers - takes under a minute3Repair Windows errors before they cause bigger problemsNo. For ordinary restaurant service outside specified hotel premises, having both air-conditioned and non-air-conditioned seating does not by itself trigger 18% GST. The current CBIC rate table lists the service at 5%—2.5% central tax plus 2.5% state or Union Territory tax—subject to the condition that the supplier does not claim input tax credit on goods and services used to provide it. Restaurant service at specified premises is treated separately and is listed at 18%.
Does an AC section make the whole restaurant charge 18%?
No, not for ordinary standalone restaurant service under the current general rate listing. The deciding distinction is not whether one part of the dining area has air-conditioning. CBIC lists restaurant service other than at “specified premises” at 5%, subject to the no-input-tax-credit condition. The rate is 2.5% central tax and 2.5% state or Union Territory tax. CBIC’s GST Goods and Services Rates table also lists restaurant service at specified premises at 18%.
That means an AC dining room and a non-AC section, on their own, do not establish that an ordinary restaurant should charge 18%. For a particular bill, the relevant facts include how the service is classified and whether the restaurant falls within the specified-premises hotel treatment.
Why do some sources say AC anywhere means 18%?
The claim comes from an earlier rule. A 2017 notification applied an 18% rate to food or drink supplied by a restaurant or similar establishment that had air-conditioning or central air-heating in any part of the establishment at any time during the year. That older wording made an AC section relevant to the rate. CBIC Notification No. 8/2017 Integrated Tax (Rate) is the source of that historical rule.
Recommended Free Tools
#1 Best Overall
- Warm Note: The air curtain is not air conditioner which don’t generate hot or cold air. Air curtain is a powerful door fan which produce high speed air stream to isolate indoor and outdoor air environment
- 2 Speeds Setting: High or low speed 2 winds option. High speed which provides 1200 CFM powerful air wind to block outdoor dust, smoke, cold or hot air, bugs
- Lower Consumption: 120W low consumption saves electricity bill compared to 300W machine. Built in advanced motor with 55 dB noise comfortable operation, compare with other 65dB very noisy air curtain
- Easy to Install: Product size is 36x7.3x6.8 inch, weight is only 18.1 lbs. Slim and light weight for easy to install. With both remote control and magnetic door switch for easier fan control
- Multiple Usage: for multiple place use, such as restaurant, home, garage, barber shop, kitchen, coffee shop, bar, workshop
Later in 2017, CBIC said that standalone restaurants, whether air-conditioned or not, would attract 5% without input tax credit. The historical rule helps explain why older FAQs and online answers may still describe an “AC anywhere” test, but it should not be treated as the current general rule for standalone restaurants. CBIC’s November 2017 rate-change release records that change.
CBIC’s Sectoral FAQs include a mixed-floor example saying tax would be charged at 18% regardless of whether the supply came from the first or second floor. That is a historical example reflecting the earlier AC-based rule, not a blanket statement of the present rate for standalone restaurants. CBIC Sectoral FAQs
Rank #2
- 【WARM TIPS】: This air curtains for doors measures 36''(L) x 7''(W) x 9.8''(H), please accurately measure the dimensions of the installation position before purchasing. For convenient use and energy-saving, we provide a door magnetic switch for you, it is easy to install and functional. If you have any questions or concerns, please email us firstly, we will make instant response to you for help!
- 【AIR CURTAIN IS AIR DOOR FAN】：Always being annoyed by flies, bugs? Want fresh & clean indoor environment? This Air Curtain for doors will help you solve these problems! But this Air Curtain is NOT an Air Conditioner! It Couldn’t generate hot/cold air. This over door air curtain is a powerful door fan for bugs out, which comes with strong airflow but low noise, forming an invisible air door over the entrance and you can feel cool at the entry. (Warm Tips: If you need a machine that can produce cool or heat air, please do not choose this item.)
- 【INDOOR & OUTDOOR ENVIRONMENT SEPERATION】：Our Commercial Air Curtain provides uncooled and unheated air separation of inside and outside air conditions, helping you save on air conditioning and heating costs free from worry. Also it is effectively to keep dust, bugs, flies, smoke those harmful elements out from outdoor, bringing you comfortable and neat environment. Door Curtain Fan is serviceable use for residential and household, widely apply for home, restaurant, shopping mall, garage, store, food factories, kitchen, courtyard, trailer, etc.
- 【POWERFUL BUT LOW NOISE】：Optimized design 2 speeds control achieves great air volume and high air velocity but low and energy-saving consumption. High speed at 1350CFM(2363FPM) with good performance to block outdoor substances entering. Low speed at 1200CFM(1968FPM), 65db, low noise and consumption-saving, keeping indoor temperature, promoting air circulating and improve indoor air quality, giving you a peaceful, disturbance-free space and experience. Different speed settings meet your different demands at will.
- 【EASY & QUICK INSTALLATION】：We provide you detailed technical diagram and installation manual to make the installation no more difficult to you! Firstly, drill holes on the wall, install & fix the mounting plate to the installation position where you marked. Then hang the air curatin for doors commercial on it securely and tighten the fixing screws at the bottom between the mounting plate and the machine. Lastly, insert the door magnetic switch into the door magnetic socket on the curtain body and then paste them on the door frame. Finish!
When can restaurant service at a hotel be 18%?
The current rate table has a separate 18% entry for restaurant service at “specified premises.” Hotel-related treatment therefore depends on the premises classification and applicable rules, not simply on whether the dining area is air-conditioned.
In a December 2024 release, the GST Council described changes effective from 1 April 2025. For restaurant service in hotels, the release ties the treatment for a financial year to the value of accommodation supplied by the hotel in the preceding financial year:
Windows Errors? Fix Them Before They Spread
Repair common Windows errors and clear accumulated junk for a smoother, more stable PC - no reinstall needed.Free scan · no reinstallOutdated Drivers Are Slowing You Down
One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchRank #3
- Powerful Air Curtain: Enjoy a powerful air wall with 1200 CFM, creating a tranquil indoor and outdoor condition. It efficiently eliminates dust and bad smell, providing fresh and clean air during both hot summers and cold winters.
- Low-Noise Operation: Operates quietly to ensure a disturbance-free dining experience. Indoors feel like home, with noise levels equivalent to that of a residential setting, allowing you to enjoy a clean and peaceful space. Friendly Note: Users with high requirements for silence should purchase with caution.
- Two-Speed Settings: Easily switch between two fan speeds to adapt to all seasons. Low speed for energy efficiency and minimal noise, high speed for robust isolation, keeping you cool in the summer and shielding you from the cold in winter(NOTE: Non-air conditioning products, unable to adjust the air temperature within the atmosphere). Personalize your air control, all at your fingertips.
- Two Magnetic Door Switches: Equipped with two magnetic door switches for hassle-free installation. It accommodates both sliding and swinging doors, ensuring seamless integration into your door frame.
- Corrosion Resistance and Rust Prevention: The slim metal body is highly resistant to corrosion and rust. Designed with a corrosion-resistant metal shell and airflow outlet, the large-diameter fan wheel operates quietly and efficiently. Equipped with a pure copper motor for reliable and stable performance.
- If the value exceeded Rs 7,500 for any accommodation unit, the described treatment is 18% with input tax credit.
- Otherwise, the described treatment is 5% without input tax credit.
- The release also describes an option for a hotel to elect 18% with input tax credit by making the required declaration.
These hotel provisions make the date of supply and the hotel’s circumstances relevant. The Council’s release explains the effective-date framework and election: 55th GST Council meeting recommendations on services, 21 December 2024.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to check on a restaurant bill
A seating layout alone is not enough to determine whether a specific invoice is correct. Check the nature of the establishment and service, the rate shown, and—if the restaurant is connected to hotel premises—the applicable hotel classification and accommodation-value treatment for the relevant period. The general 5% entry is conditional on the supplier not taking input tax credit for goods and services used to supply the restaurant service.
Rank #4
- 3-in-1 Comfort: Choose between high-powered cooling, dehumidifying, and fan modes.
- Intelligent Features: The 24-hour timer and Sleep Mode provide personalized comfort while saving energy.
- User-Friendly Design: A bright LED display and convenient remote control make it easy to adjust settings and monitor your AC from anywhere in the room.
- Control from Anywhere: Via SmartHome app, smart watch, and voice assistant devices.
- Washable Filter: Can be removed, washed, and reattached for easy maintenance.
If a bill shows 18% and the restaurant is not clearly within the specified-premises treatment, ask the restaurant to explain the classification it applied. The fact that the bill came from an AC section, or that another part of the restaurant is non-AC, does not by itself settle the issue.
Quick Recap
Best Value
- 【WARM TIPS】: This air curtains for doors measures 35.4''(L) x 7.5''(W) x 6.3''(H), please accurately measure the dimensions of the installation position before purchasing. For convenient use and energy-saving, we provide a door magnetic switch for you, it is easy to install and functional.
- 【AIR CURTAIN IS AN AIR DOOR FAN】: Tired of bugs, flies entering the room in summer? An Air Curtain for Doors will help you solve these problems! But Air Curtain is NOT an Air Conditioner! It Couldn’t generate hot/cold air. This over door air curtain is a powerful door fan for flies out, which comes with strong and low noise airflow, forming an invisible air door over the entrance and you can feel cool and clean air at the entry. (Warm Tips: If you need a machine that can produce cool or heat air, please do not choose this item.)
- 【Quick & Simple Installation】: We provide you detailed technical diagram and installation manual to make the installation is no more a difficult thing to you! Firstly, drill holes on the wall, install & fix the mounting plate to the installation position where you marked. Then hang the door fanS for bugs on it securely and tighten the fixing screws at the bottom between the mounting plate and the machine. Finish!
- 【Auto-Shutoff Door Magnetic Switch】: New Upgraded Door Magnetic Switch, lightweight, energy-saving & easy-operating. When the door is open, the wall mounted air curtain starts to work. When the door is closed, it stops to blow. The installation is trouble-free, no need hard wiring, just paste it on the door frame. Fits for any kind of doors, such as pull&push door, roll-up door and sliding door. (Note: The magnetic switch MUST be aligned each other when installing.) A remote control and panel control are also available to you.
- 【Two-Speed Operation Switch】: Optimized design 2 speeds control achieves great air volume and air velocity but low and energy-saving consumption. High speed at 800CFM(1870FPM) with good performance to block outdoor matter preventing entering. Low speed at 500CFM(1181FPM), 58db, low noise and consumption-saving, keeping indoor temperature, promoting air circulating and improve indoor air quality, giving you a peaceful, disturbance-free space and experience. Different speed settings meet your different demands at will.
Product prices and availability are accurate as of the date/time indicated and are subject to change. Any price and availability information displayed on Amazon at the time of purchase will apply.
