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problems related to composition scheme and theater exhibitor food & beverages sales, Goods and Services Tax - GST

Issue Id: - 113099
Dated: 24-11-2017
By:- npp suresh
problems related to composition scheme and theater exhibitor food & beverages sales

  • Contents

Dear sir, .

1) one of the my client was obtained gst certificate under composition scheme, he is selling exempted goods as well as taxable goods also, my doubt is what is the payable turnover in this case, he can pay 1% on taxable turnover or exempted & taxable turnover also. There is any changes in after 23rd council meeting before that ( I have known the aggregate turnover of composition dealer means:

1) Turnover of all taxable supplies

2) Turnover of Exempted Supplies

3) Exports made by all person with same PAN But Excludes: inward supplies under reverse charge.)

2) another one is my client running cinema theater as an exhibitor, he is supplying food and beverages in Non-Air conditioner Counter how much gst tax rate on food & beverages he can collect and pay the government. ( food and beverages both are same rate of tax or not)

Pl reply as early as possible sir.,

Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 25-11-2017

Dear Sir

The rates specified for composite turnover are only for taxable supplies made by the taxpayer. Exempted goods are to be excluded while calculating tax,.

2 Dated: 25-11-2017

a uniform 5 per cent GST will be charged on food bill in both air-conditioned and non-AC.

3 Dated: 25-11-2017
By:- npp suresh

Dear Madam,

Thanq for u r reply,

1) I couldn't see what is the turnover of composite dealer have to pay tax in any act book (Aggregate turnover or Turnover) If aggregate turnover taken as registration under composition purpose i will agree with u madam.

2) I know after 23rd council meeting restaurant tax rate changed to 18% to 5% both Ac and Non Ac without ITC Except 5 star Hotels but my doubt is theater and amusement park etc., are also treated as like restaurant or not.

4 Dated: 25-11-2017
By:- Ganeshan Kalyani

Answer to query 2- in my view 18% tax will be levied.

5 Dated: 4-12-2017
By:- Kishan Barai

Respected Sir,

Theater and amusement park are not treated as a restaurant, moreover, if any restaurant agrees for 5% GST then it would not be eligible for ITC.


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