GST Provision on Providing Alcohol Liquor in Club

[NILESH PITALE]

Respected Expert

My Client is intend to start the Club where in He will Provide Foods & Alcohol Liquor, What Will Be GST Implication, Is VAT is Applicable on Liquor and GST is Applicable on Foods Seperatly

Please Guide , How to Process

Regards & Thanks

AI Summary

Alcoholic liquor outside GST: state duties apply while food supplies attract GST, so separate invoicing is essential.
Alcoholic liquor for human consumption is excluded from GST and remains subject to state taxation, while supplies of food and non alcoholic beverages fall within GST and commonly attract the restaurant GST rate with limits on input tax credit. If invoices do not separately show the liquor portion, the entire consideration may be exposed to GST treatment in addition to state tax on liquor; proper bifurcation and characterisation of supplies is therefore essential.