https://www.taxtmi.com/forum/issue?id=119887 Standalone restaurants required to tax under the reduced-rate restaurant-service notification must apply the reduced rate without Input Tax Credit; opting for the standard rate with ITC is permissible only where supplies meet specified exceptions such as services linked to certain hotels or distinct catering/composite supplies. Packaged drinking water and aerated/soft drinks are treated as separately classifiable supplies taxed at the standard rate-when supplied outside the restaurant composite service they require separate accounting and permit ITC only if the taxpayer is on the regular ITC-entitled scheme; reverse-charge taxes like rent are not blocked by section exclusions but are recoverable only by regular-scheme taxpayers and common inputs must be apportioned. en-us Sat, 19 Apr 2025 09:29:20 +0530 Sun, 20 Apr 2025 19:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119887 Standalone restaurants required to tax under the reduced-rate restaurant-service notification must apply the reduced rate without Input Tax Credit; opting for the standard rate with ITC is permissible only where supplies meet specified exceptions such as services linked to certain hotels or distinct catering/composite supplies. Packaged drinking water and aerated/soft drinks are treated as separately classifiable supplies taxed at the standard rate-when supplied outside the restaurant composite service they require separate accounting and permit ITC only if the taxpayer is on the regular ITC-entitled scheme; reverse-charge taxes like rent are not blocked by section exclusions but are recoverable only by regular-scheme taxpayers and common inputs must be apportioned. Discussion-Forum GST Sat, 19 Apr 2025 09:29:20 +0530 https://www.taxtmi.com/forum/issue?id=119887