Mangaldas Mehta and Co. Limited ., In re
Date: August 28, 2019
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R B Mankodi, G C Jain
Subject Matter
Applicability of GST on various services provided by a hotel
Summary
1. Declared or published tariff is relevant only for determination of the tax rate slab. GST Rate for the ‘Supply of Accommodation, food and beverage services’ would be determined according to declared tariff for the room, and GST a…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 [herein after referred to as “the CGST Act” and GGST Act”] by M/s. Mangaldas Mehta and Co. Limited, House of MG, Opp. Siddi Saiyed Jali, Lal Darwaja, Ahmedabad, Gujarat-380001, the applicant, seeking an advance ruling in respect…