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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Input tax credit (ITC) - rate of tax - restaurant services - The ...


Restaurant Services Subject to 5% GST Rate Without Input Tax Credit Eligibility, Not 18% with Input Credit.

September 18, 2018

Case Laws     GST     AAR

Input tax credit (ITC) - rate of tax - restaurant services - The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by the Applicant are classified under a heading attracting GST @ 5%, without input tax credit.

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