For composite scheme

Composition scheme is  applicable only  to  Restaurant  service  ( Not serving  Alcohol ) 

Sir, we want to start a small restaurant business. under composite scheme.    (we need a clarification if the rental income can still be 18% gst service)

You may show both businesses in different names in order to opt scheme.

NO mahesh, you cannot have any other source of income apart that of Hotel Income.

Thank you Ruchika ji. Please help me in what would be the GST % for a small scale restuarant when not under composite scheme.

Can we take Input Tax Credit of our purchases too.

All  stand  alone Restaurant  not  opting  composition scheme  will have to pay 5 %  GST  with  no Input  Tax Credit . plase conform with  others also .

It will be 18% i.e 9% CGST and 9% SGST.

No input tax credit available.

Conditions and Restrictions for Composition Levy

1. The person opting for the scheme must neither be a casual taxable person nor a non-resident taxable person.
2. The goods held by him in stock on the appointed date must not be purchased from a place outside his state. The goods should therefore not be classified as:

• Interstate purchase
• Imported Goods
• Branch situated outside the State
• Agents or Principal situated outside the State

3. Where the taxpayers deal with unregistered person, tax must be paid or no stock must be held

4. Mandatory display of invoices of the words ” composition taxable person, not eligible to collect tax on supplies”

5. Mandatory display of the words “Composition Taxable Person” on every notice and signboard displayed at a prominent place.

6. He is not a manufacturer of such goods as may be notified by the Government during the preceding financial year.

As per above query and Discussions....

I agreed to Mr. Pankaj Rawat's view...

As per my view.,

The Querist can't opt composition scheme for his Restuarent busines based on his Rental Income

YES ITS 5% GST, WITH NO INPUT CREDIT