Can a restaurant service provider, who is also a franchisor for the same restaurant, take multiple registration for the franchise income? Since GST rate applicable for restaurants is 5% without ITC and GST rate on Franchise fees is 18%
As per Amendment Act 31 of 2018 , being Notified by vide Notification No. 2/2018 CT , Multiple Registration can be obtained under Single PAN in state..
Kindly Refer Notification 3/2019 CT, the Amended rule in this regard
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