https://www.taxtmi.com/forum/issue?id=113099 Composition scheme tax is to be levied on a taxpayer's taxable supplies with exempt supplies excluded from the tax base; aggregate turnover remains relevant for composition registration. For food and beverage supplies by cinema exhibitors, respondents differ: some treat such supplies as falling under the reduced restaurant rate (with ineligibility for input tax credit if that rate is taken), while others maintain theatres and amusement parks are not restaurants and therefore may be subject to a higher GST rate. en-us Fri, 24 Nov 2017 11:45:23 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113099 Composition scheme tax is to be levied on a taxpayer's taxable supplies with exempt supplies excluded from the tax base; aggregate turnover remains relevant for composition registration. For food and beverage supplies by cinema exhibitors, respondents differ: some treat such supplies as falling under the reduced restaurant rate (with ineligibility for input tax credit if that rate is taken), while others maintain theatres and amusement parks are not restaurants and therefore may be subject to a higher GST rate. Discussion-Forum GST Fri, 24 Nov 2017 11:45:23 +0530 https://www.taxtmi.com/forum/issue?id=113099