Restaurant is serving alcohol along with food. can the restaurant charge Gst at 5% and claim no ITC. ? or charging at 18% and claiming iTc is compulsory incase of serving alcohol ?
You need raise separate bill for alcohol & food. As per Section 9 the alcohol for human consumption is not in purview of GST. It's non GST supply & As per Notification 20/2019 CT rate supply of Resturant Services it is 5% GST without ITC.