AAR: Supply of Cigarettes by restaurant a 'mixed supply, taxable at 28%; food supplied to employees from canteen taxable at 18%

Tamil Nadu AAR holds that supply of soft beverages/water by the Applicant by the restaurant located in the premises of hotel is taxable @18%, supply of cigarettes is taxable @28%, supply of free food to employees from canteen located at hotel premises is taxable @18%, however, the supply of alcoholic liquor for human consumption by the restaurant shall not be taxable as per Notification no. 11/2017 dated June 28, 2017; Notes that the Applicant runs a hotel offering various se...