What is the rate of GST on restaurant which serve Alcohol?
Is it 5% without ITC or 18% with ITC ?
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GST on restaurant which serve Alcohol
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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.
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