Mehul Baphna (17 Points)
11 May 2018
Pardeep K. Sood
(I.Tax & Gst consultant (Regd.))
(87 Points)
Replied 11 May 2018
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 12 May 2018
TEJAS ATTARDE
(212 Points)
Replied 12 May 2018
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 12 May 2018
For alchol ???
its Non Gst , so No tax is applicable, ..
Vat is applicable on alchoal
CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 12 May 2018
|
Heading 9963 |
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services usedin supplying the service has not been taken |
|
Heading 9963 |
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than twothousand five hundred rupees per unit per day or equivalent. |
6 |
6 |
12 |
- |
|
Heading 9963 |
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. |
9 |
9 |
18 |
- |
|
Heading 9963 |
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. |
9 |
9 |
18 |
- |
|
Heading 9963 |
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. |
9 |
9 |
18 |
- |
|
Heading 9963 |
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. |
9 |
9 |
18 |
- |
|
Heading 9963 |
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. |
14 |
14 |
28 |
- |
|
Heading 9963 |
(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. |
9 |
9 |
18 |
- |
CAclubindia
