Tax Talk

No matter where you sit, restaurants that have both air-conditioned, non-AC areas will levy 18% GST

The Central Board of Excise and Customs clarified that completely non-AC establishments will charge a rate of 12% on food bills.

The Central Board of Excise and Customs has clarified that restaurants with air conditioners anywhere at the facility will charge a Goods and Services Tax rate of 18% on food bills, PTI reported on Sunday.

Completely non-AC outlets will charge a GST of 12%, those with an AC facility and those with liquor licenses will charge 18%, and five-star hotels will charge 28%.

Restaurants that have separate AC and non-AC areas will charge a uniform GST rate of 18%, regardless of where the food is served and even on takeaway orders. The CBEC made this distinction for restaurant-cum-bars that serve food and alcohol at air-conditioned their first floor and only food at the non-AC ground floor.

“If any part of the establishment has a facility of air conditioning, then the rate will be 18% for all supplies from the restaurant,” the board said.

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Not just for experts: How videography is poised for a disruption

Digital solutions are making sure it’s easier than ever to express your creativity in moving images.

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Sure enough, in the 21st century, entire creative industries are getting democratised like never before. Take photography, for example. Digital photography enabled everyone to capture a memory, and then convert it into personalised artwork with a plethora of editing options. Apps like Instagram reduced the learning curve even further with its set of filters that could lend character to even unremarkable snaps. Prisma further helped to make photos look like paintings, shaving off several more steps in the editing process. Now, yet another industry is showing similar signs of disruption – videography.

Once burdened by unreliable film, bulky cameras and prohibitive production costs, videography is now accessible to anyone with a smartphone and a decent Internet bandwidth. A lay person casually using social media today has so many video types and platforms to choose from - looping Vine videos, staccato Musical.lys, GIFs, Instagram stories, YouTube channels and many more. Videos are indeed fast emerging as the next front of expression online, and so are the digital solutions to support video creation.

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The variety of filters available on Vizmato
The variety of filters available on Vizmato

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The RGB split, Inset and Fluidic effects.
The RGB split, Inset and Fluidic effects.

You can even choose music and sound effects to go with your clip; there’s nothing like applause at the right moment, or a laugh track at the crack of the worst joke.

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So, whether you’re into making the most interesting Vines or shooting your take on Ed Sheeran’s ‘Shape of You’, experience for yourself how Vizmato has made video creation addictively simple. Android users can download the app here and iOS users will have their version in January.

This article was produced by the Scroll marketing team on behalf of Vizmato and not by the Scroll editorial team.