Tollygunge Club Limited ., In re
Date: September 10, 2024
Subject Matter
Combination of catering services and rental of premises is deemed outdoor catering
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…
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…