What is the rate of GST on restaurant which serve Alcohol?
Is it 5% without ITC or 18% with ITC ?
Menu
GST on restaurant which serve Alcohol
Replies (3)
Quick Summary
Food is 5%
alcohol existing vat rates.
alcohol existing vat rates.
Do you have any order from the GST Dept?
Under GST there is no distinction between restaurant serving alcohol and restaurant not serving alcohol.
The current GST rate which is applicable on Restaurant Service is 5% without ITC. And if your restaurant is located in a "specified location" i.e. in a Hotel having room tariff more than Rs. 7,500 per day, then 18% GST with the benefit of ITC is applicable.
As far as Alcohol is concerned, you need to charge VAT Rate which is applicable in your state. Note that GST is not applicable on Alcohol for human consumption. It is out of the purview of GST.
You may refer Notification No. 20/2019 - Central Tax (Rate), dated 30th September 2019.
The current GST rate which is applicable on Restaurant Service is 5% without ITC. And if your restaurant is located in a "specified location" i.e. in a Hotel having room tariff more than Rs. 7,500 per day, then 18% GST with the benefit of ITC is applicable.
As far as Alcohol is concerned, you need to charge VAT Rate which is applicable in your state. Note that GST is not applicable on Alcohol for human consumption. It is out of the purview of GST.
You may refer Notification No. 20/2019 - Central Tax (Rate), dated 30th September 2019.
Recent Topics :
- How do you collect documents from clients for ITR
- GST ITC on Construction/ Tenant Specific Renovatio
- GST Treatment and Reporting of Share & Mutual
- AGM Defective Notice
- IMS Rejection of Sales and Sales return
- Taxation of Gift - Father to Daughter
- TDS on Property Purchased above 50lakh
- Accounting Treatment in Tally for Restaurant Sales
- Form 146 required
- Rule 86(B) Applicability
Related Topics :
CAclubindia
