I run a restaurant in Siliguri, what state GST rate applies to me?
NI Asked by Nitin Khanna from India
Quick Answer
Restaurants typically fall under the 5% GST bracket without input tax credit, while your West Bengal Premises Tenancy Act 1997 may impose a local cess on top.
Detailed Legal Analysis
Restaurants typically fall under the 5% GST bracket without input tax credit, while your West Bengal Premises Tenancy Act 1997 may impose a local cess on top. If your state has notified a special restaurant cess, the Calcutta High Court has held it must be separately disclosed on the bill.
You must register under GST once turnover crosses the threshold. Keep sales records for audit.
Any dispute over the cess goes to the state appellate authority first.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.