Excise on hotel industry

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ankur (Querist)
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04 March 2013 As one manufacturing company is paying excise duty on goods manufactured by them then why hotel industry not paying excise duty on food making by them?

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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05 March 2013 The items in restaurant would be classified as Food preparations not elsewhere specified under 21069099 and the same is exempted vide notification 12/2012 if not in sealed containers. If in sealed containers then possibly the liability would exist and then it maybe examined whether any alternative classification is possible.

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