Itc on hotel

5% Fot all without availing input whether provided in room, restaurant or delivery.
GST Council's decision to cut tax rate for restaurants to 5 per cent without input tax credit will help restaurants across India rationalise tariffs.

As per notification 46/2017 :

Restaurants without ITC, charge 5%.
Restaurants in hotel where room tariff is 7500/- or more , charge 18% with full ITC
So if the room tariff in your hotel is more then 7500/- for any room cannot adopt 5% GST without ITC

Yes you can claim input on Inward supplies
towards Room & Banquet . but cannot take ITC towards restaurant if adopt 5% on forward charge.

Thanks it’s mean there is no issue where input material used ITC will be availabie in other services

Yes definitely..

Agree with Pankaj sir...