GST Rates on cold drinks / ice cream if served in non AC Restaurant along with food

By | August 3, 2017

Question : What will be the rate of tax on cold drinks (non-alcoholic beverages ) and ice cream when served in non-AC Restaurant along with food ?

Answer: The rate of tax shall be 12 %. In the event of the supply being made in an AC restaurant, the rate of tax shall be 18%. If the restaurant was availing compoistion scheme (can do so only if ice cream is not manufactured by the restaurant), the rate of tax shall be 5% of the aggregate turnover.

 

 

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