The reduced GST rates come into effect today. GST on 178 items had reduced to 18 percent from 28 percent. These include a wide range of common use items. Eight items have been moved from 12 percent slab category to 5 percent. <br/><br/>Union Finance minister Arun Jaitley had announced major GST relief to promote ease of doing business last Friday. He said all stand-alone restaurants irrespective of air-conditioned or otherwise, would attract 5 percent tax without Input Tax Credit, ITC. <br/><br/>The Federation of Hotel and Restaurant Associations of India has said that GST Council's decision to cut the tax rate for restaurants to 5 percent without Input Tax Credit (ITC) will help restaurants across India rationalise tariffs.<br/><br/>Welcoming the move, Association President Garish Oberoi said they were demanding to bring down GST rate on restaurants to 12 percent with ITC or at 5 percent without ITC.