In re Bengal Rowing Club (GST AAAR West Bangal)
AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services being part of organising the get-togethers and parties in the club premises like valet parking charge, decoration charge, music charge, etc. and Other services provided by the club. AAAR further rules on The admissible proportion of input tax credit for services other than the supply of food.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, WEST BANGAL
1. This Appeal has been filed by The Bengal Rowing Club (hereinafter referred to as ”the Appellant”) on 29.04.2019 against Advance Ruling No. 48/WBAAR/2018-19 dated 28.03.2019, pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR) in the matter of The Bengal Rowing Club.
2. The Bengal Rowing Club located at 13/2 Baroj Road, Rabindra Sarobar, Kolkata- 700 029, holding GSTIN 19AABCT1321M1ZC, stated to be a non-profit making company, is engaged in providing its members privileges and amenities such as swimming facility, gymnasium, indoor games, restaurant service, etc.
3. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as ”the GST Act”) on the following questions:
(a) The classification and rate of tax on various services provided by the Appellant which are listed below:
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