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No GST on Supply of alcoholic liquor for human consumption by a restaurant
Case Law Details
- Case Name
- In re MFAR Hotels & Resorts Private Ltd. (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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In re MFAR Hotels & Resorts Private Ltd. (GST AAR Tamilnadu)
1. The supply of soft beverages/aerated water, whether in person or room service, by the restaurant located in the premises of the hotel of the applicant is taxable to CGST at the rate of 9% as per sl.No. 7 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 and SGST @ 9% as per Notification No. as per SI.No. 7 of Notification No. II (2)/ CTR/ 532(d14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.
2. The supply of cigarettes by the restaurant, in person or room service, is taxable at 14% CGST and 14% SGST as p...
