We have a small doubt with regard to sale of cold drinks and aerated waters in bar & restaurants. Whether they are subject to 5% or rate applicable to cool drinks. Please clarify

Reply— GST rate on cold drinks is 28% with compensation cess 12% and covered under HSN code  2202 10 10. 

However Sale Cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rate (i.e. 5%) on restaurant service will also be applicable on all such sales and no input credit will be allowed. Refer Advance ruling in case of Kundan Mishthan Bhandar dated February 27, 2019 pronounced by APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND.