Vat / service tax on food & alchohol in bar
This query is : Open
15 June 2015
What VAT & service tax will be applicable on food & alcohol in a bar.
The restaurant doesn't have AC and is in Mumbai
Pls help..
And what will be the case if the restaurant has AC
The restaurant doesn't have AC and is in Mumbai
Pls help..
And what will be the case if the restaurant has AC
15 June 2015
if the foods are served in Non-AC
no service tax is applicable
but if it is served in AC
Rate is as follows
for Service Tax:
Service Tax Rate (from 1st June) 14%
Proportion on which service tax is levied 40%
Net Effective Rate 5.6%
VAT rate is state wise so pls refer your state act for the rate, however it is payable on the whole amount (in some states it is 14.5%)
For Eg
Food Bill Rs.1000
Service Charge Rs.100
VAT (14.5%) Rs.159.50
Service Tax Rs.61.60
no service tax is applicable
but if it is served in AC
Rate is as follows
for Service Tax:
Service Tax Rate (from 1st June) 14%
Proportion on which service tax is levied 40%
Net Effective Rate 5.6%
VAT rate is state wise so pls refer your state act for the rate, however it is payable on the whole amount (in some states it is 14.5%)
For Eg
Food Bill Rs.1000
Service Charge Rs.100
VAT (14.5%) Rs.159.50
Service Tax Rs.61.60
15 June 2015
It is located in Maharashtra..
And it doesnt have AC, but serves alcohol
And it doesnt have AC, but serves alcohol
15 June 2015
Non Air Condition Restaurant, whether serving liquor or not are exempted
only thing is if it is AC then ST is applicable
however if there is more than one restaurant, but if they are clearly demarcated and separately named but food is sourced from a common kitchen, only the service provided in the specified restaurant is liable to service tax and service provided in a non air-conditioned or non centrally air- heated restaurant will not be liable to service tax. In such cases, service provided in the non air-conditioned / non-centrally air-heated restaurant will be treated as exempted service.
only thing is if it is AC then ST is applicable
however if there is more than one restaurant, but if they are clearly demarcated and separately named but food is sourced from a common kitchen, only the service provided in the specified restaurant is liable to service tax and service provided in a non air-conditioned or non centrally air- heated restaurant will not be liable to service tax. In such cases, service provided in the non air-conditioned / non-centrally air-heated restaurant will be treated as exempted service.
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15 June 2015
And Anybody have idea about VAT on alchohol/ food in bar in Maharastra
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