Key requirements
Use the registration search to verify an unfamiliar supplier. GST applies to the final taxable price including service charge. A business can show both inclusive and exclusive amounts only with the inclusive amount at least as prominent. Genuine service-charge hotels and F&B have a limited exception with a prominent notice; a nominal charge added simply to avoid inclusive display does not qualify. Keep the bill and price display if asking about wrongful tax practices. A stated registration number does not make an exempt purchase taxable, so the actual transaction still matters.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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