my query is if liqour is not covered under gst then should the last years sale of liqour be taken into consideration to check eligibility of a restobar whether covered under composition or no????
sir txs .but my q is suppose 50 lakhs liqour sale 50 lakhs food sale in last year then as food is only 50 lakhs shoudnt this restarant cum bar get benefit.of composition scheme?
For composition scheme there is a condition that you should not sale any goods which is not taxed in GST. Another point is all turnovers will be summed of one pan to reach at the gst required turnover. There may be some other conditions too which I don't require to find out as you can't simply opt for composition as you are selling alcoholic beverages.