Case LawAdvance Ruling Order No. 09/WBAAR/2024-25
Tollygunge Club Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 10, 2024
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
Combination of catering services and rental of premises is deemed outdoor catering
Composite Supply
Summary
The case law concerns the Tollygunge Club Limited's inquiry into the applicability of GST rates on composite supplies of catering services and the rental of banquet facilities. The main issue was whether the combined offering of food and beverage…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is made specifi…