Orsino Hotels & Resorts LLP ., In re
Date: August 21, 2025
Subject Matter
GST on Hotel Accommodation with Meals Determined by Total Value, Not Segregated Price
Summary
Orsino Hotels & Resorts LLP, a hotel in Darjeeling, sought an advance ruling on the GST rates for its services. The hotel offers accommodation with different meal plans: American Plan (AP) and Continental Plan (CP). The average room tariff is bel…
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 specifically…