Q. 388 If cold drink serve in the restaurant then what is gst rate either 14+14+12 which applicable on cold drink or restaurant service rate ?

Ans. Accommodation, food and beverage services, supply of ‘restaurant service' other than at specified premises is chargeable at the rate of 5% without ITC. 

Q. 387 ABC hospital availing health care services for its admitted patients in the hospital and XYZ hospital providing the health care services to the patients of ABC hospital and subsequently raised the bills for health care services to hospital ABC for the health care treatment provided by the XYZ hospital. How to raise the bills for services provided by XYZ Hospital to ABC Hospital and applicability of GST on it ?

Ans. Services by way of—health care services by a clinical establishment, an authorised medical practitioner or para-medics:[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.] is exempt.

Q. 386 Recently department has conducted GST audit in one of my client's case wherein they are demanding proportionate GST on Common services on the expenses like Interest on Loans, Depreciation and Amortization and Employee Benefit expense etc. My client is having 5 registrations in india with same PAN including Maharashtra where this audit is done. Please help with legal position regarding this objection ?

Ans. A uniform and taxable event in GST is the supply of goods or services rather than sale, manufacture, production of goods and provision of services. In the above case, you are required to understand the transactions and trace the leakage. You may choose to litigate the matter.