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2019 (8) TMI 33 - AAAR - GSTClassification of supply - rate of tax - food supplied at social gatherings - HELD THAT:- Under the provisions of serial no. 7(v) of the Rate Notification it is seen that any supply of food or beverage at any event, whether or not served at an outdoor or an indoor function, squarely falls under the said category. A social get-together held at the Club premises as explained by the Appellant, is “an event or a function” of occasional nature. An “event” is a planned public or social occasion whereas, a “function” means an official ceremony or a formal social event, such as a party or a special meal, at which a lot of people are usually present - The provisions of serial no.7(v) of the Rate Notification is not restricted to Exhibition Halls or Marriage Hails and includes all indoor and outdoor functions. The services provided by the Club at these social get-togethers are not regular restaurant services as envisaged from the submissions made by the Appellant. So. the supplied at events which are occasional in nature like the social get-togethers arranged at the Club premises will unambiguously fall under serial no. 7(v) the Rate Notification. The supply of food at events organised by the Appellant in the club premises is taxable under serial no. 7(v) of the Notification no. 11/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act. 2017 & Notification No. 1135-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017 and taxed @ 18%.
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