24 December 2022
Restaurant having Banquet hall also. Assessee provide Banquet hall on rent with food service also for any function event like engagement ceremony, Birthday party. In some case Assessee charge rent for banquet hall if number of person is below limit decided by restaurant owner.(i.e. suppose for example 250 person, If number of person is 250 than no rent will be charged for Banquet hall and if below 250 than rent will charged ).
Restaurant is charging 5% GST for food With NO ITC on input and input service. Than at what rate it will be taxable in GST for Banquet hall rent and food service.