Combo Deals. CBIC clarifies GST rates for food and beverages at cinema halls

Supply of food and beverages through eating stalls, kiosks, counters or restaurants at a cinema hall but without a cinema ticket will attract Goods and Services Tax (GST) at the rate of 5 per cent, Central Board of Indirect Taxes and Customs (CBIC) said on Tuesday. However, if food and beverages are bought with a movie ticket as a combo, then the rate would be 12 or 18 per cent, depending upon the…