Ques: One of our firm already registered as regular taxpayer under GST and now he want to take another registration under composition on the same PAN by keeping the old registration to continue as it is, want to know is it possible ?
Further aggreagte sale of both firms expected to be below Rs. 1.5 Crores.
Please suggest for the same.

Ans: As per proviso to section 10(2) of CGST Act, where more than one registered persons are having the same PAN, the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.

Ques: Pls clear whether GST is applicable on sale of MEIS(Merchandise Exports from India Scheme) license ? If yes , then specify the GST rate also.

Ans: Sale of MEIS is exempt from GST.

Ques: we run a standalone restaurant and charge gst @ 5%
i would like to know what is the gst rate on service charges charged by us and is shown separately on the bill

Ans: Service charges are since part of restaurant service and will be treated as composite supply 5% gst should be charged on that portion also.