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Composition Scheme

Khan & Associates (73 Points)

11 February 2020

In restaurants business serve Alcohol also can I opt composition scheme
Plz suggest

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5 Replies

Rajat jain (student) (211 Points)
Replied 11 February 2020

As per section 10(2)(c) if any person engage selling goods which are not leviable to tax under gst Act then he is not able to take composition scheme

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Khan & Associates (73 Points)
Replied 11 February 2020

I am providing services food + alcohol so GST applicable in food or Food + alcohol

CA VG SHINDE & Co. (Proprietor ) (36 Points)
Replied 14 February 2020

Pay GST at rate of 5% without ITC on Food Sale in regular scheme and pay MVAT at 5% on alcohol served in restaurants

Khan & Associates (73 Points)
Replied 14 February 2020

Is there any applicable mix supply or composit supply concept

CA VG SHINDE & Co. (Proprietor ) (36 Points)
Replied 14 February 2020

Mix/composite supply concept only applicable for Taxable Supplies and alcohol is non taxable

So as per me alcohol 5%mvat and Restaurant 5% GST

further the 5%vat on liquor depends on what type of liquor is being served (foreign liquor/country liquor)

You will have to check to that extent