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Hotels, F&B outlets exempted from paying Excise Duty on food

As per a notification issued by Ministry of Finance (Department of Revenue), Government of India, it has been stated that food prepared containing meat, (which are prepared or served in a hotel, restaurant or retail outlet, whether or not such food is consumed in the hotel, restaurant or retail outlet) have been exempted from paying Excise Duty.


It is be noted that the exemption is available for products classified under Chapters 16 & 19 (except 1905). Therefore, the Excise Duty on chocolates (Chapter 18) and bread and other pastries (Chapter 1905) continue to be applicable. Further, the exemption is available only to hotels, restaurants or retail outlets.


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