GST ON WINE MERCHANT

[SURYAKANT MITHBAVKAR]

We have buy wine from wine merchant to serve our customer. The wine merchant has issued without GST invoice saying they are not covered under GST. The expenses booked in company books.

The above bills can we do RCM if yes what is rate of GST.

[Nash Industries I Pvt Ltd]

Alcohol is outside the ambit of GST. Since it is outside the GST, question of RCM does not arise

[KIRTIKUMAR PUROHIT]

Wine merchant not covered Under GST Regime He is Right, Wine purchase is not fall in RCM so no need pay GST.

AI Summary

Alcohol outside GST: wine purchases from non GST merchants do not attract GST and reverse charge does not apply. Alcoholic beverages, including wine, are outside the GST framework; purchases from wine merchants issuing non GST invoices are excluded from GST coverage. Consequently, the Reverse Charge Mechanism does not arise and the purchaser is not required to self assess or pay GST on such wine purchases; booking those supplier invoices as company expenses does not convert the supply into a taxable supply.