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Mixed Supply of a GST and Non GST product, Goods and Services Tax - GST

Issue Id: - 118729
Dated: 1-9-2023
Mixed Supply of a GST and Non GST product

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We are running a restaurant business and have added a new combo pack of Sushi (Food) + Wine (Alcoholic liquor for human consumption) for a defined value of Rs. 1500. Is GST is required to be charged on total value of food and alcoholic and need to be reported as taxable sale in GSTR-1? What is the possible treatment under VAT to report the same and discharge VAT liability? And if we report Rs.1500 in both GST and VAT wouldn't it result in double reporting of a supply?

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Posts / Replies

Showing Replies 1 to 4 of 4 Records

Page: 1

1 Dated: 1-9-2023
By:- Sadanand Bulbule

Dear Sir

In terms of Section 9[1], the supply of alcoholic liquor for human consumption is kept outside the domain of GST regime. The question of payment of GST on combo sales of wine with food or solo sales of wine does not arise.

As regards to your supplementary query about VAT, it is not clear to answer. Why reporting the same again under VAT during the GST regime? Plz double check it..

2 Dated: 1-9-2023

Supply of non-GST goods cannot form part of mixed supply or composite supply. Section 9(1) clearly excludes alcoholic liquor for human consumption.

I support the views of Sh.Sadanand Bulbule, Sir.

3 Dated: 1-9-2023

Sh.Dhruv Chopra Ji,

When non-GST goods cannot form part of mixed supply, how will there be reporting of double taxation ? There is no question of double taxation at all.

4 Dated: 10-9-2023
By:- Shilpi Jain

Best way is to bifurcate in the invoice the value towards liquor and on the remaining amount charge GST as applicable to the food.

Else dept could tax the entire amount at the rate applicable for food by treating it as a mixed supply.

Page: 1

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