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ITC CLAIM IN LIQUOR

This query is : Resolved 
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(Querist)
26 April 2022 Can restaurants serving liquor claim 100% itc ?
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CA Akshay Hiregange

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CA Akshay Hiregange (Expert)
09 May 2022 No they cannot, liqour is a non-taxable supply and is covered under the definition of 'exempt supply' in GST which is in turn referred to in Section 17 which speaks about ITC reversal in the manner specified in Rule 42 & 43. 100% not eligible. Also, other restaurant services is 5% without ITC (other than 18% applicable in hotels with accommodation priced at 7,500 or > per day per unit). Ideally a bar and restaurant would only have to charge GST but would not be eligible for credit.
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