9911796707
TMI Blog2019 (3) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 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 swimmin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant also declares that the issues raised in the application are not pending nor decided in any proceedings under any provisions of the GST Act. The officer concerned from the Revenue has raised no objection on that point. 1.5 The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1 In its written submission the Applicant provides in detail the rates at which it now charges GST on its various supplies. It also submits that input tax credit attributable to supplies other than food is apportioned 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upplies of food will be taxable under Sl No. 7(i) of the Rate Notification, provided no credit of the input tax is taken. 3.3 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. 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 ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as part of any service or in any other manner whatsoever, from the Applicant's restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification 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 Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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