Restaurant having ac and non ac both, what will be tax rate?

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01 July 2017 Restaurant having AC and Non AC both, what will be tax rate? And if it is 18% then what should be tax planning for same?

01 July 2017 Non AC Restaurant and not having licence to serve liquor Rate is 12% with ITC otherwise 18% with ITC.

01 July 2017 But in same restaurant having BOTH facilities AC and NON AC


01 July 2017 Then It will be treated as AC

01 July 2017 What can be tax planning?



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