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Gst on restuarant

utkarsh garg (CHIEF MANAGER) (89 Points)

28 July 2017

Guys

I operate a Restuarant, it has both ac and non-ac dining facilities, apart from selling food, we sell other products, like fresh juice, ice creams, dairy products( milk curd from our own dairy no packed) and other food products like lays and MRP food.

A customer has dined and ordered Food worth Rs 1000, Juice 200, Ice cream 200 and Dairy 300 and other packed foods cookies @ 200, MRP snacks @ 200.

How do we charge GST in this case

Food 1000- 18%

Juice - 200*12%

Ice Cream: 18%

Dairy: 300 Exempt

Cookies etc : 200 @ 18%

MRP products: 200 @ 0%

Won't this lead to too much of confusion? Also if I have taken input service and claimed ITC @ 28%, will that be set off against my taxable rate of 18%?

This would lead to too much of confusion to the end customer and all my products have to be categorized accordingly

Please share your views

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1 Replies

Shivam Chomal (498 Points)
Replied 28 July 2017

Your nature of business is 'supply of restaurant services' and not 'supply of individual goods', so you will charge GST on entire bill amount at rate applicable for supplying of 'food and beverage service' as provided under Heading 9963 . You will charge GST @ 12% or 18% depending upon nature of your restaurant. For example if you are supplying the above mentioned foods and drinks and have air conditiong facility in your restaurant you will charge 18% on bill amount and if your restaurant does not have air conditioning facility you will charge GST @ 12%.