Posted on by abhishek

Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Caterpillar wants to know:Whether they will charge GST @ 12% on supplies made from ground floor or 18%

  1. Tax will have to be charged @ 18% irrespective of from where the supply is made, first floor or second floor.
  2. If any part of the establishment has a facility of air conditioning then the rate will be 18% for all supplies from the restaurant.

(FAQ 10(I): FOOD PROCESSING)