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TMI Blog2019 (9) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... g, 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 tour operator. It seeks a ruling on the classification of the service it provides when it arranges the client's accommodation in hotels. It further wants to know whether the GST the hotels charge on it can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate Notification should not be applicable. 2.3 The Applicant argues that accommodation service is classified under SAC 996311 and covered under several clauses of Sl No. 7 of the Rate Notification. Although SAC 996311 is limited to the accommodation service provided by the hotels, guest house etc., the narration under Sl No. 7 of the Rate Notification keeps scope for the suppliers like the Applicant who arrange such accommodation in hotels. 2.4 The Applicant further argues that support services covered under Sl No. 23(iii) of the Rate Notification include services classified under SAC 998552. Services covered under SAC 998552 includes arranging reservations for accommodation services for domestic accommodation, accommodation abroad etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant's service under focus in the Application is not, therefore, to be treated as that of a tour operator. 4.2 Neither is it the accommodation service as classified under SAC 996311. Accommodation service under SAC 996311 is limited to the one provided by the hotels, guest house etc. Sl No. 7 of the Rate Notification refers to the accommodation service as classified under SAC 996311, and, therefore, leaves no room for the suppliers like the Applicant who arrange such accommodation in hotels. 4.3 The support services covered under Sl No. 23(iii) of the Rate Notification include services classified under SAC 998552. Services covered under SAC 998552 include arranging reservations for accommodation services for domestic accommodation, ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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