Composition scheme
Palak Rawal (Student CA FINAL) (388 Points)
22 March 2018
A person running a restaurant(Dhaba) also serves liquor can he get registered under composition scheme?
8 Replies
Palak Rawal
(Student CA FINAL)
(388 Points)
Replied 22 March 2018
but gst is not applicable on alcohol.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 22 March 2018
Yes it's Non Gst, u won't be chaging GST on the same (Alcohol for human consumption is out of GST)
Deepesh Khandelwal
(51 Points)
Replied 22 March 2018
6.0 GST tax rate on Restaurant (Hotel, café, lounge,) business
The GST tax rate has been defined as per the different categories of the restaurant as explained in the beginning of the article which is as follows:
- Category 1: Supply of food/drinks in restaurant without AC and without license to serve liquor
GST Tax rate: 12% with full input tax credit (ITC)
Example: Road side café, Maggi outlets, Small dhaba’s on highways etc.
- Category 2: Supply of food/drinks in restaurant having license to serve liquor
GST Tax rate: 18% with full Input Tax Credit (ITC)
Example: Mybar, Lords of the Drinks, Bar etc.
- Category 3: Supply of food/drinks in restaurant having AC facility at anytime during the year.
GST Tax rate: 18% with full Input Tax Credit (ITC)
Example: McDonalds, KFC, Haldiram, Bikaner, Om sweets etc.
- Category 4: Supply of good/drinks in air conditioned restaurant in 5 star or above rated hotels
GST Tax rate: 28% with full Input Tax Credit (ITC)
Example: Hotel Taj palace, Maurya Shelton, Oberoye etc.
The GST tax rate has been defined as per the different categories of the restaurant as explained in the beginning of the article which is as follows:
- Category 1: Supply of food/drinks in restaurant without AC and without license to serve liquor
GST Tax rate: 12% with full input tax credit (ITC)
Example: Road side café, Maggi outlets, Small dhaba’s on highways etc.
- Category 2: Supply of food/drinks in restaurant having license to serve liquor
GST Tax rate: 18% with full Input Tax Credit (ITC)
Example: Mybar, Lords of the Drinks, Bar etc.
- Category 3: Supply of food/drinks in restaurant having AC facility at anytime during the year.
GST Tax rate: 18% with full Input Tax Credit (ITC)
Example: McDonalds, KFC, Haldiram, Bikaner, Om sweets etc.
- Category 4: Supply of good/drinks in air conditioned restaurant in 5 star or above rated hotels
GST Tax rate: 28% with full Input Tax Credit (ITC)
Example: Hotel Taj palace, Maurya Shelton, Oberoye etc.
Kiritsinh Dabhi
(4 Points)
Replied 22 March 2018
alcohol ka bill direct isi ke name se laao...usme kamai mat karo aur gst composite tax na bharo
Uday
(Article Assistant)
(411 Points)
Replied 23 March 2018
Any person engaged in supplying goods which are not leviable to GST are not eligible for composition scheme as per Sec 10(2)
Hence restaurant supplying Liquor is not eligible for composition scheme
Hence restaurant supplying Liquor is not eligible for composition scheme
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 23 March 2018
dear deepesh ji
in restaurant services it's on one rate 5% without ITC ( both composit & regular tax payer)
Yes the resuratant in * hotel where room tariff is more the 7500/- the gst is at normal rate (ie. 12, 18) with full ITC
in restaurant services it's on one rate 5% without ITC ( both composit & regular tax payer)
Yes the resuratant in * hotel where room tariff is more the 7500/- the gst is at normal rate (ie. 12, 18) with full ITC
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