a person having a bar restaurant his turnover from selling food is rs.18 lakh and by selling alcohol liquor rs.40 lakh . is he liable for registration under gst act?
in my opinion yes. because as per definition of aggregate turnover include taxable plus exempt supply. and exempt supply include nil rate plus non taxable supply. hence his aggregate turnover is 58 lakh and making taxable supply and hence liable to make registration u/s 22 of cgst act.
please give your opinion as per law.
CAclubindia
