Composition scheme

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A person running a restaurant(Dhaba) also serves liquor can he get registered under composition scheme?
Replies (8)
yes , because it will be a composite supply..
but gst is not applicable on alcohol.
main business is restaurant not alcohol..
Yes it's Non Gst, u won't be chaging GST on the same (Alcohol for human consumption is out of GST)
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.
alcohol ka bill direct isi ke name se laao...usme kamai mat karo aur gst composite tax na bharo
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
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


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