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St on food bill

This query is : Resolved 
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(Querist)
30 December 2015 If the restaurant has both Ac and Non -Ac part. Let me know whether the ST is applicable only in Ac part or both.
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Ankur Singhal

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Ankur Singhal (Expert)
30 December 2015 Refer Circular No. 173/8/2013-ST dated 07/10/2013.

Dear if in your case the kitchen is common but there are two separate restaurants one being AC and other non AC,
the no ST on Non AC restaurant.
But if you restaurant is one with inside ac or non ac area then st will be applicable on both the areas.
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