TMI Blog2019 (3) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses of Sl No. 7 of the Rate Notification. If food is supplied by way of or as part of the services associated with organizing social events at the club premises, together with renting of such premises, it will be taxable under Sl No. 7(vii) of the Rate Notification. Supply of any other goods in such an event will also be taxable under Sl No. 7(vii) of the Rate Notification - All other services offered by the Applicant, being services of a membership organization, are classifiable under SAC 9995 and taxable under Sl No. 33 of the Rate Notification. They include swimming and other facilities and services that are not bundled with the supply of food and charged separately, whether or not provided at the restaurant or at any other place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.1 The Applicant is stated to be a company limited by guarantee and registered with ROC as a nonprofit making company. It is engaged in providing its members privileges and amenities of a club such as swimming facility, gymnasium, indoor games, restaurant service etc. It seeks an advance ruling on the rate of GST applicable on the services it offers, like the restaurant service offered along with the supply of food, services like valet parking, music, decoration and other such services associated with organizing social gatherings etc. The Applicant also wants to know the admissible proportion of the input tax credit for services other than the supply of food. 1.2 The Applicant seeks an advance ruling on the applicable rate of tax. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned following rules 42 and 43 of the CGST Rules, 2017 / WBGST Rules, 2017 (hereinafter collectively called the GST Rules ). 2.2 The rates at which the Applicant charges GST on various supplies are provided in the table below. Nature of the supply Percentage rate at which CGST is charged Percentage rate at which SGST is charged Supply of food from the restaurant 2.5 2.5 Other services provided in the restaurant like booking of the personal dining area 9 9 Supply of food at the events organized in the club premises 2.5 2.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with organizing social events at the club premises, together with renting of such premises, it will be taxable under Sl No. 7(vii) of the Rate Notification. Supply of any other goods in such an event will also be taxable under Sl No. 7(vii) of the Rate Notification. 3.4 All other services offered by the Applicant, being services of a membership organization, are classifiable under SAC 9995 and taxable under Sl No. 33 of the Rate Notification. They include swimming and other facilities and services that are not bundled with the supply of food and charged separately, whether or not provided at the restaurant or at any other place. 3.5 If the Applicant charges GST under Sl No. 7(i) of the Rate Notification on his supplies from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), depending upon the criteria mentioned therein. If food is supplied by way of or as part of the services associated with organizing social events at the club premises, together with renting of such premises, it will be classifiable under SAC 9963 and taxable under Sl No. 7(vii) of the above-mentioned rate notification. All other services offered by the Applicant are classifiable under SAC 9995 and taxable under Sl No. 33 of the above rate notification. The Applicant should apply the provisions under section 17(2) (6) of the GST Act, read with rules 42 and 43 of the GST Rules, for reversal of input tax credit, treating suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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