Summit Hotels & Resorts Private Limited ., In re
Date: December 10, 2025
Subject Matter
Aerated Beverages Supplied in Hotel Restaurants Constitute Composite Restaurant Service
Summary
The Authority for Advance Ruling (West Bengal) allowed the application, clarifying that the supply of carbonated drinks (aerated beverages) by a hotel restaurant, whether supplied independently or along with food, constitutes a composite supply of re…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 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…