Case LawGUJ/GAAR/R/2019/15
Mangaldas Mehta and Co. Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 28, 2019
- Type:
- Advance Ruling
- Members:
- R B Mankodi, G C Jain
Subject
Applicability of GST on various services provided by a hotel
ClassificationComposite Supply
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…
Judgement
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…