Dear sir main ek restraunt khola hai jisme ac bhi aur hukka bhi hai maine composition scheme li hai kya main composition le sakta hu ya nahi aur kya main apne bill pe costumer se 5% gst le sakta hu ya nahi
Restaurant Service Provider are eligible to opt for Composition Scheme under Section 10 of the CGST Act 2017. They have to pay GST @ 5% ( CGST @ 2.5% + SGST @ 2.5% ) on their quarterly turnover OUT OF THEIR OWN POCKET.
Composition Scheme dealers cannot collect GST from their customers. They need to issue Bill of Supply instead of Tax Invoice and not eligible to claim ITC ( Section 10(3) & (4) of the CGST Act 2017 ).
Yes, For A/C , non -A/C , hukka, bar all types of restaurants, you can take Composition scheme @ 5% Subject to conditions that your Turnover is less than 1.5 Crores (75 lakh in special category states).