As per your Question
I would Suggest that as you are doing a business and the same can be treated as below
5% levy on small hotels and restaurants with an annual turnover of up to Rs 50 crore. AS per GST it is decided that 5% tax rate on restaurants in the meeting which also saw an approval for the Central GST (CGST) and State GST (SGCT) laws.
According to a report by the Press Trust of India, a 5% GST will be levied on small hotels and restaurants and dhabas with an annual turnover of up to Rs 50 lakh.
Further you need to file your Income Tax Returns as well