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Tax on liquor served in restaurent.
it will be 18 %
Article on above, please specify -
I have tried to give a comparison about how our food bill will appear with/without liquor in current Tax regime and as in GST regime under different States.
|
|
Under Current Tax Regime (Haryana) |
|
|
Under GST Regime |
|
|
|
S.N |
Items |
Amount(Rs) |
|
S.N |
Items |
Amount(Rs) |
|
1 |
Masala Peanuts |
155 |
|
1 |
Masala Peanuts |
155 |
|
2 |
Banarasi sheekh kebab |
345 |
|
2 |
Banarasi sheekh kebab |
345 |
|
3 |
Bloody Mary(Liquor) |
295 |
|
3 |
Bloody Mary(Liquor) |
295 |
|
|
SubTotal |
795 |
|
|
SubTotal |
795 |
|
|
Service Charge @ 10% (on 795) |
79.5 |
|
|
Service Charge @ 10% (on 795) |
79.5 |
|
|
Service Tax @ 6% (on 795+79.5) |
52.47 |
|
|
GST @ 18% (on 155+345+79.5) |
104.31 |
|
|
VAT @ 18.9 % (on 295) |
55.755 |
|
|
VAT @ 18.9 % (on 295) |
55.755 |
|
|
VAT @ 13.125 % (on 155+345) |
65.625 |
|
|
Total |
1034.565 |
|
|
Total |
1048.35 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Savings |
|
|
|
|
13.785 |
|
|
Under Current Tax Regime (Gujarat) |
|
|
Under GST Regime |
|
|
|
S.N |
Items |
Amount(Rs) |
|
S.N |
Items |
Amount(Rs) |
|
1 |
Chicken Fry Spc Smokey Dip |
79 |
|
1 |
Chicken Fry Spc Smokey Dip |
79 |
|
2 |
Mango Shake |
79 |
|
2 |
Mango Shake |
79 |
|
|
SubTotal |
158 |
|
|
SubTotal |
158 |
|
|
Service Tax @ 6% (on 158) |
9.48 |
|
|
GST @ 18% (on 158) |
9.48 |
|
|
VAT @ 15 % (on 158) |
23.7 |
|
|
Total |
167.48 |
|
|
Total |
191.18 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Savings |
|
|
|
|
23.7 |
Taxes on Liquor is out of purview of GST.
But Service Charge charged by Restaurants are an extra charge made for serving customers in a restaurant as tip which is coming under the definition of Services under GST.
Thanks
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