Dear Sir, We sell Packaged/ MINERAL Water Bottle (say Bisleri) to customers in Restaurant of our Resort. MRP is Rs 50. Query- Whether we should charge GST from customers on Water bottle or not ??
2) If yes, How to charge GST because we charge MRP from customer ??
3) Sale of water bottle in restaurant will attract GST @18%, HSN CODE BEING 2201 10 10 ORELSE GST @ 5% , TREATING COMPOSITE SUPPLY, Pls clarify which rate SHOULD APPLY??
4) On Sale of Pepsi, Coke GST @ 28% & CESS will apply OR ELSE GST @ 5% ??
5) If Water Bottle & Pepsi is supplied to a Room in our Hotel, as In- Room Dining Service, then WHAT SHALL BE THE GST RATE TO BE APPLIED ??
Pls clarify above queries, as there is a lot of confusion.. Thanks
So, I think applicable GST @ of goods on water bottle, pepsi, coke, as said in answer to query , should not apply. 5% GST should be charged on final bill value.
In our view, sale of water bottle / pepsi / coke in a restaurant where only MRP is charged would be regarded as supply of goods and applicable GST @ of goods will apply. MRP anyways is inclusive of GST and GST cannot be applied on MRP.
In room dining also where MRP should be charged by restaurant for water / pepsi etc , and position as stated above will apply. As per law goods cannot be sold beyond their MRP.
Team Clearmytax.in
Sir, But as per point -6 (b) of Schedule-II to CGST Act,2017, it is a composite supply & therefore 5% GST should apply on food and pepsi, water bottle , coke etc ??