Orsino Hotels & Resorts LLP ., In re
Date: August 21, 2025
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Jaydip Kumar Chakrabarti, Shafeeq S
Subject Matter
Hotel Accommodation (Rs. 5,773 per day) for RBI Staff is Taxable at 12% GST
Summary
Orsino Hotels & Resorts LLP, a hotel in Darjeeling, sought an advance ruling on the GST rate for accommodation services provided to officers and families of the Reserve Bank of India (RBI) under a continuous contractual agreement. The agreement s…
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 specif…