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

Gourav Modi

21 Points Joined May 2017

thanks a lot Nisha ji.. so if i am not wrong acc to GST provision there would be no service charge on liquor

CS Nisha Nishit

Practicing Company Secretary

326 Points Joined April 2011

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

Therefore no GST on liquors served in restaurent like earlier it was 6% service tax. And also since delhi government has made service charge as voluntary. Apart from Vat no other tax on setving liquor.