No GST on Supply of alcoholic liquor for human consumption by a restaurant

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...