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Supply of liquor in the restaurant - exempt supply or not - As ...


Restaurant Alcohol Supply Non-Taxable u/s 9(1) of CGST/TNGST Act; No Tax Imposed on Liquor Sales.

October 21, 2020

Case Laws     GST     AAR

Supply of liquor in the restaurant - exempt supply or not - As per Section 9(1) of CGST/TNGST Act, the supply of alcoholic liquor for human consumption, is a non-taxable supply. Hence, supply of alcoholic liquor for human consumption by a restaurant will not be taxable under CGST/TNGST Act. - AAR

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