TMI Blog2020 (2) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... is located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes with a tariff seven thousand five hundred rupees and above per unit/room per day or equivalent for any unit/room in the premises, the applicable rate of GST will be 18% - there are no hesitation in holding that the applicant restaurant is located in the same premises as JW Marriot Hotel having rooms with a tariff of seven thousand five hundred rupees and above, per unit/room per day or equivalent for any unit/room and applicant will be supplying food or drinks for consumption within the JW Marriot Hotel premises. The applicant must discharge its GST liability @ 18% (9% each of CGST and SGST) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ORB, J. W. Marriott Hotel, Next to Intl. Airport, Andheri East, Mumbai-400099 where they are planning to start the business of providing the services of serving food and beverages for consumption. 2.2. The planned restaurant shall be a part of a retail arcade which is owned and operated by M/s. Chalet Hotel Limited. This arcade is located at The ORB, JW Marriott Hotel, Next to Intl. Airport, Andheri East, Mumbai - 400099. M/s. Chalet Hotel Limited also operates a hotel under the brand name JW Marriott on the same plot as the arcade. 2.3. The hotel as well as the arcade are owned and operated by M/s. Chalet Hotel Limited. There is an inter-connectivity to the arcade from the hotel and vice versa via a private passageway betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estaurant service shall be 18% if the restaurant is located in the premises of a hotel or other places offering accommodation services having a declared tariff of ₹ 7500 or more for any unit in such places. As per their interpretation, their restaurant shall be located in the premises of the arcade and not in the premises of the hotel. The arcade does not offer any accommodation or lodging and boarding services in any part of the establishment. Therefore, they believe that Sr. No. 7(iii) does not apply to their case. 2.5.4 They have also stated that Sr. No.7(1) of the referred notification provides that the GST rate on restaurant service shall be 5% if the restaurant is not located in the premises of a hotel or other places offerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve, appeared along with Sh. Tanmay Modi, Authorized Representative and requested for admission of their application. Jurisdictional Officer, Ms. Samata Pilankar, Supdt. R-III, Division-VIII, Mumbai South Commissionerate, appeared and made written submissions. The application was admitted and called for final hearing on 10.12.2019. Sh. R.P. Mody, Authorized Representative, appeared along with Sh. Tanmay Modi, Authorized Representative. The authorized representatives of the applicant orally submitted that the applicant s restaurant was primarily for the clientele of the hotel under the brand name JW Marriott being operated on the same plot. He also stated that the owner of the mall THE ORB is looking to service the customer base from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er day. 5.3 We agree with applicant that in the GST era, supplies of food and non-alcoholic beverages provided in a restaurant shall be classified as a supply of services and the provisions of the GST law shall apply to such supplies accordingly. 5.4 As per Sr. No. 7(iii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017, as amended, supply of food or drinks in a restaurant for consumption within the restaurant premises or away from the restaurant premises, where the restaurant is located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes with a tariff seven thousand five hundred rupees and above per unit/room per day or equivalent for any u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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