01 June 2018
Dear Sir /Madam What will be the GST rate for Restaurant serving alcohol having turnover under 1.50 cr ?? Is it covered under Composition scheme ???
01 June 2018
person engaged in supply of goods which are not leviable to GST is not eligible to opt for composition scheme. Supply of alcoholic liquor for human consumption is not leviable to GST (non GST supply). Therefore, he is not entitled for composition scheme irrespective of his turnover.
02 June 2018
Restaurants serving Liquor or not along with other items is a supply of Service and not Supply of Goods. Assuming you are not a part of Hotel, the GST applicable is 5% without ITC. Since, you are also serving Liquor, Composition is not applicable.
02 June 2018
thanks for the reply sir......But If the alcohol is serve along with the food in the same premises then 5% gst applicable without ITC or 18% with ITC ??
02 June 2018
unless you are a part of hotel and tariff of any room is not more than 7500 per day, 5% Without ITC. In all other case where alcohal is servered 18%
CAclubindia
