Bar & Restaurant Vs GST applicability

Dear Sir,

My client is in the business of running of BAR & Restaurant which include food and beverages(alcoholic). Kindly advice on the following questions:

 Q1.   Can we charge GST @ 5% (2.5% CGST and 2.5% SGST) in the invoice and pay to the GST Dept. vide NN.46/2017 CTR, dated 14/11/2017, vide item no.(ii)(a)(i).

Q2.   If I am not eligible to avail vide NN.46/2017 CTR, dated 14/11/2017, vide item no.(ii)(a)(i), then what is the suitable method to apply the GST on my outward invoices.

Q3.   Issuing invoice towards clubbing both food and beverages (liquor)- is it correct ?
Replies (1)
For Sl. No.7 of Notification No.46/2017 has been amended with Notification No.20/2019. This is for your information.

Further You may charge GST @ 5% in the Invoice but there is restriction of Input credit.
Please go through the said Notifification sl. No.(i)(a)(ii) and explanations at the end of Notification for confirmation at your end.

Further go through rule 46A of CGST rules for issuance of Invoice.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details