Normal Service tax rate with effect from 1st June 2015 is 14%. However applicable rate is different for many services which may be subject to fulfillment of some conditions. This is mainly due to material value or non-service element included in total value of these services.
Supply of food and drinks in restaurant or outdoor catering,
| Taxable Service | detail of Taxable Portion of Total Value | Effective Rate |
| (i) Service provided by Restaurants | 40% | 5.6% |
| (ii)Services provided by outdoor caterer | 60% | 8.4% |
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