Respected Sir, In case of Permit Room Whether turnover of Liqour sale is considered for GST registration limit of Rs 20 Lakhs or not. If hotel providing food and lodging service as well.

Reply-As per Section 22. Persons liable for registration. Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:(40 lakh in case of supply of goods exclusively)

As per Sec 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

“Exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly Exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply.

From the above provision it has been clear that non-taxable supplies is also considered for threshold limit for taking registration in GST. Thus  supply of alcoholic liquor for human consumption is to be included for calucaltion of aggregate turnover.