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GST RATE 18% ON RESTAURANT SERVICE, Goods and Services Tax - GST

Issue Id: - 117661
Dated: 25-11-2021
By:- VIPUL JAIN
GST RATE 18% ON RESTAURANT SERVICE

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Hello,

I would like to understand

1.whether 5% GST rate without ITC is mandatory for a restaurant located in a hotel of which is having decalred tariff as ₹ 5000 per unit per day or can i opt to charge 18% GST on outward supply with ITC.?

2.If the restaurant is supplying cold drink can , will it be covered under restaurant service?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 25-11-2021
By:- Rajagopalan Ranganathan

Sir,

As per Explanation at Sl. No. 7 (vi) (a) of Notification No. 11/2017-CT (Rate) dated 28.6.2017 as amended and Notification No. 8/2017-Integrated Tax (Rate) dated 28.6.2017 as amended payment of tax @5% is mandatory and there is no option to pay GST at a higher rate of 18% for availing of ITC.

The rate of tax on the supply of cold drink can is 5% without ITC.


2 Dated: 28-11-2021
By:- Shilpi Jain

Agree with Rajagopalan sir.

In case you would not want to pay GST @ 5% you may have to file a Writ challenging the provision which makes it mandatory to pay @5% without ITC.

If not, it is mandatory to follow.


1

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