Restaurant GST Rate

As the restaurant owner is registered under composition scheme under GST, there is rate prescribe in sec. 10 of GST act i. e. 5%
1% scheme for trader and manufactures

Thanx

GST Rate of 5% GST ( 2.5% CGST + 2.5% SGST ) is applicable for the Restaurant Service Providers who have opted for Composition Scheme under Section 10 of the CGST Act 2017

Section 10(1) of the CGST Act 2017 clearly provides the GST Rate applicable for Traders, Manufactures and Restaurant Service Providers ( not serving Alcohol ) as follows :

Manufactures : 1% on Turnover in State or UT.
Traders : 1% on Taxable Turnover in State or UT.
Food/Restaurant Service : 5% on Turnover in State/UT.

Since you fall in the third category ( Restaurant Service ), you have to pay GST @ 5% every quarter via CMP-08.

Hope you Understood !!!

Regards,
Shivam RC.