Case LawOrder No. 28/ARA/2020
MFAR Hotels & Resorts Private Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 12, 2020
- Type:
- Advance Ruling
- Members:
- Manasa Gangotri, Thiru Selvaan
Subject
Supply of alcoholic liquor for human consumption by a restaurant will not be taxable under GST
Mixed SupplyComposite Supply
Summary
1. The supply of soft beverages/aerated water, whether in person or room service, by the restaurant located in the premises of the hotel of the applicant is taxable to CGST at the rate of 9% as per sl.No. 7 of Notification No. 11/2017-C.T. (Ra…
Judgement
MFAR HOTELS & RESORTS PRIVATE LIMITED, 154/6, Velachery Main Road, Velachery, Chennai-600042.(hereinafter referred to as ‘Applicant’) is registered under the GST Act 2017 vide GSTIN No. 33AABCM9267F1ZF. The Applicant owns and manages hotel and resorts. The applicant has preferred an application seeking Advance Ruling on the following questions: 1. What is the rate of tax applicable…