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 can opt for composition (last year their turnover was more than rupees one Crore)
No. they are not eligible for composition levy as they are also supplying liquor.