Rate of tax under gst

This query is : Resolved

Vishwajit (Querist)
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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 ???

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
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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.

CA Suresh Jain

CA Suresh Jain (Expert)
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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.

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Vishwajit

Vishwajit (Querist)
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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 ??

thanks in advance

CA Suresh Jain

CA Suresh Jain (Expert)
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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%