03 July 2017
Hi I have doubt in considering GST rate for restaurants,
there is restaurant which has both AC and Non AC dining so which rate of tax will be applicable?
03 July 2017
Rate will be applied at 12% for non ac and 18% for ac dining section under gst as per view. However full itc on inputs will be admissible.
04 July 2017
The rates for AC and non AC are 18% and 12 % respectively. The onus of proof vests with the assessee/dealer / owner of the restaurant to prove that the sale effected is from AC or non AC. This is the catch. In the earlier regime, people used to name the business separately.....e.g. Ratnaprabha Hotel, Deesha Garden....(Sale of soft drink in garden restaurant was exempt under Maharashtra VAT) One may think of doing something on similar lines