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Gst on restaurant

Jayanti Shah (Accountant) (24 Points)

22 May 2017

How it can be taxed, Service & Food in GST regime in ac restaurant? CGST & SGST will apply? How?

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15 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 22 May 2017

Restaurant will be treated as service.
Place of supply will place where services are actually provided, naturally it will be location of restaurant therefore location of supplier and place of supply will be within state and hence intra state transaction. Cgst and sgst will be charged

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Yuplay God (2 Points)
Replied 22 May 2017

actually its partly sales and partly service.. so,??!!

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 22 May 2017

Supply of food whether as service or part of service or even otherwise is deemed to be supply of service as per schedule II of cgst act.

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Lekhu Nyoliwala (92 Points)
Replied 23 May 2017

To be taxed @ 5% without ITC if turnover<50lacs
To be taxed @ 12% with ITC if Non AC
To be taxed @ 18% with ITC if AC

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shailendra shete (accountant) (35 Points)
Replied 23 May 2017

Sir in above case suppose (if restaurant is Located in Pune)

1. Customer is from Nagpur comes there for dinner

2. Customer is from Chennai comes for Dinner

3. Customer is from Delhi comes for Dinner

what will be the tax treatment.

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 23 May 2017

cgst and sgst

shailendra shete (accountant) (35 Points)
Replied 23 May 2017

The same is applicable for Hotel ( accommodation ) & Health Club Service also.?

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 23 May 2017

yes, the same is applicable

shailendra shete (accountant) (35 Points)
Replied 23 May 2017

Thank you so much sir.

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 23 May 2017

Glad to help

shailendra shete (accountant) (35 Points)
Replied 23 May 2017

In continuation of my question in my above case if customer is from Company based in Chennai (case 1) Company is based in Delhi (case 2) Whether I need to give IGST or UTGST respectively.

shailendra shete (accountant) (35 Points)
Replied 23 May 2017

Sir in above case suppose (if restaurant is Located in Pune)

1. Customer is from Nagpur comes there for dinner

2. Customer is from Chennai comes for Dinner

3. Customer is from Delhi comes for Dinner

shailendra shete (accountant) (35 Points)
Replied 23 May 2017

if customer is from Company based in Chennai and Delhi

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 23 May 2017

It doesn't who the recipient is. The place of supply is where service is actually performed that is the restaurant. The place of supplier will also be the restaurant therefore cgst and sgst will be charged

1 Like