how calculation is done

in case of supply by restaurants rate of supply of food will apply irrespective of individual rate of items served by the restaurant. so cold drink served in a restaurant will attract same tax rate as that of restaurant service i.e. 12% (NON-AC, no alocohol )or 18% as the case may be.

for more information read article by CA Mithun Khatry at www.gstbible.com/blog