In re Citius Holidays Private Limited (GST AAR West Bengal)
Date: January 15, 2026
Subject Matter
Input Tax Credit Admissible on Food and Beverage Services as Part of Event Management Composite Supply
Summary
The Authority for Advance Ruling held that Input Tax Credit (ITC) is allowed on food and beverage services when provided as an element of a taxable composite or mixed supply within event management and tourism services, subject to the conditions of S…
FULL TEXT OF THE ORDER OF AUTHORITY FOR 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…