GST on mineral water sold by restaurant

What is the tax rate for supply of soda/ cola sold in restaurant. Is it service taxable @ 5% or sale taxable @ 18%/28%?
Replies (8)
It is @ 5%
It depend upon you registration. If you gst registration is regular then 18% is taxable and should be collected from the customer.

If the gst registration is of composition type then 5% gst to be paid by the restaurant on their supplies but not to collect such tax from the customer.
Agree With Mr. Vinod
Sorry i miss out one thing.

In case of regular type 28% is taxable for colas items sold in restaurant.
Yes... I agreed to Mr Vinod Babu.,

Also note the Point no need exceeding the values in MRP.
I think MRP is not applicable for goods sold in restaurant as there is element of service also.

TRUE, REFER: CIVIL APPEAL NO. 21790  OF 2017 (Arising out of S.L.P. (C) No. 28685/2015)        
FEDERATION OF HOTEL AND RESTAURANT ASSOCIATIONS OF INDIA  Vs UNION OF INDIA AND ORS.    (SUPREME COURT)  

......

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