Whether cocktail leviable to GST or will be kept outside its purview?

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* Run-up to Budget: Monetary threshold for GST offences may rise to Rs 25 cr * GST (Tax) E-invoice Must For Businesses With Over Rs 5 Crore Annual Turnover * Both Central GST and excise duty can be imposed on tobacco, rules Karnataka high court * CBIC Issues Clarification On Extended Timelines For GST Compliance * CBIC Issues Clarification On Extended Timelines For GST Compliance * Budget 2023- 9.6 crore gas connections * GST: Tamil Nadu Issues Instructions for Assessment and Adjudication Proceedings * GST: CBIC Extends Last Date for filing of ITC * GST collection in September surpasses Rs 1.4 lakh crore for straight seventh time * Dollar smuggling case: Customs chargesheet names M Sivasankar as key conspirator. * Hike in GST rates fuels inflation * Assam: CBI arrests GST commissioner in Guwahati * GST fraud worth ?824cr by 15 insurance Cos detected * India proposes 15% customs duties on 22 items imported from UK * Decriminalising certain offences under GST on cards * Surge in GST collections more due to higher inflation: India Ratings * MNRE Notifies BCD and Hike in GST Rates as ‘Change in Law’ Events But With a Condition | Mercom India * Solar projects awarded before customs duty change allowed cost pass-through * Rajasthan High Court Dismisses Writ Petitions Challenging Levy Of GST On Royalty * GST revenue in September likely at Rs 1.45 lakh crore * Govt working on decriminalising certain offences under GST, lower compounding charge * Building an institution like GST Council takes time, trashing is easy: Sitharaman * GST collections in Sept may touch ?1.5 lakh crore * KTR asks Centre to withdraw GST on handlooms * After Gameskraft, More Online Gaming Startups To Receive GST Tax Claims * Madras HC: AAR Application Filed Under VAT Does Not Survive After GST Enactment * Threshold for criminal offences under GST law may be raised * Bengaluru: Gaming company faces biggest GST notice of Rs 21,000 crore * CBIC clarifies Classification of Cranes for GST, Customs Duty * Customs seize gold hidden in bicycle in Kerala airport

SOY P ITTY on 21 Apr, 2016 wrote:

YOU SIR IS A GREAT PERSON TO SERVE WITH OUT ANY SINGLE PENY. AND YOUR ADVICE RELATED EXCISE AND SERVICE TAX IS VERY VALUABLE FOR GRADUATE/POST GRADUA ...
hitesh on 03 Apr, 2016 wrote:

THANK U SIR 4 UR REPLY ON RATE OF INTEREST
hitesh on 20 Mar, 2016 wrote:

Thank u sir for ur reply regarding ssi exemption limit.
visuiyer on 09 Mar, 2016 wrote:

the budget analysis is really superb... and has highlighted all the aspects.. Hats off Sir ji..
hitesh on 06 Mar, 2016 wrote:

THANK U SIR FOR YOUR REPLY REGARDING THE TARIFFS I ASKED
hitesh on 29 Feb, 2016 wrote:

THANK U SIR FOR GUIDING ME IN THE QUERY OF REFUND.I M THANKFULL TO U.
Abhimanyu Singh on 08 Feb, 2016 wrote:

GST should be passed in this budget. all parties should help in public benefit. Opposition of the party in this regard is not good.
CA R P Vijay on 04 Jan, 2016 wrote:

Thanks and we also wish you and your family a very happy and prosperous new year.
Rahul Singhvi on 04 Jan, 2016 wrote:

Thank you for your lovely greetings ! Wishing you & your family a very happy & fun filled New Year
O V Srinivasan on 04 Jan, 2016 wrote:

We from Gokak Textiles limited wish you and your team a very happy and prosperous New Year 2016.

Whether cocktail leviable to GST or will be kept outside its purview?

Whether cocktail leviable to GST or will be kept outside its purview?

Whether cocktail leviable to GST or will be kept outside its purview?

Whether Cocktails served in restaurants and beer bars will attract GST or will be outside the purview of GST - this question is being faced by all the restaurants and bars in GST regime. This updates takes a dive into the provisions of GST law
pertaining to this aspect:-
Section 9 of the CGST Act, 2017 states that “there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or
both, except on the supply of alcoholic liquor for human consumption”. Thus,supply of alcoholic liquor for human consumption has been kept out of purview of
GST. Now, what does an alcoholic liquor means?
Looking over the definition of Liquor as defined in State Excise Laws “"Liquor" means intoxicating liquor and includes spirit of Wine, Spirit, Heritage Liquor,Wine, Tari, Pachawar, Beer and all liquid consisting of, or containing alcohol, as
also any substance which the State Government may from time to time by notification in the Official Gazette declare to be liquor for the purposes of this Act”. Therefore, looking to this definition, the alcoholic liquor will include all the
liquids consisting of or containing the alcohol.
Cocktail is basically an iced drink of wine or distilled liquor mixed with flavouring ingredients. The Cambridge Dictionary defines cocktails as “ drink, usually an alcoholic one, made by mixing two or more drinks together”. As the definition of liquor given in State laws covers all the liquids consisting of alcohol; cocktail will get covered into it. Accordingly, it will be outside the purview of GST and will be subject to state excise duty.

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