AAR Clarifies GST on Hotel AP/CP Plans and Restaurant Services

In re Orsino Hotels & Resorts LLP (GST AAR West Bengal) In a case involving Orsino Hotels & Resorts LLP, the West Bengal Authority for Advance Ruling (AAR) addressed the appropriate Goods and Services Tax (GST) classification and rate for meal plans and restaurant services. The applicant, a hotel in Darjeeling, provides various services, including accommodation bundled with meals under American Plan (AP) and Continental Plan (CP), and separate restaurant services for walk-in guests. The central questions were the GST rate for the food component in meal plans when the total bill exceeds...