10 February 2022
1) GST to be charged by hotel (Proprietorship) on its food will be 5% without taking any ITC. Whether the taxpayer will be considered as under composition or regular taxpayer ?
Also, for Pvt Ltd Co. (Canteen Service Provider) having turnover between 2 to 5 crores, charging GST @5% on its services without taking any ITC on its input. Same will be considered as regular taxpayer or under Composition ?
12 February 2022
Since the rate of taxation is same therefore you will have to look whether the taxpayer is registered under composition scheme or regular scheme and thereafter accordingly the tax may not or maybe charged in bill of supply/invoice.
CAclubindia
