Case Law Details
In re Pavan Ventures (GST AAR Karnataka)
a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST?
b. If services provided on a day out package along with food, what is the GST rate? Or can food be charged at 5% GST?
c. If a customer avails only restaurant facility, what is the GST rate?
d. When the room tariff is below Rs.7,500/- per day, what is the GST rate for room rent and what is the GST rate for the food supplied to room?
e. The corporate companies book rooms/halls for their meetings & other occasions where food is supplied as complementary, whether it constitutes mixed supply if yes, what is the rate of GST? Or can GST of 5% be charged for the food seperately?
f. If any person avails only restaurant facilities only, what is the percentage of GST? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 24.08.2021. Hence the application filed by the appliclant for advance ruling is disposed off as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(4) OF THE CGST TAX ACT, 2017
& UNDER 98(4) OF THE KGST ACT, 2017
1. M/s Pavan Ventures (called as the ‘Applicant’ hereinafter), # 58, III Cross, New Timber Yard Layout, Bengaluru – 560 026, having GSTIN 29AAWFP8233G1ZK, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of CGST Rules 2017 86 KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST Act.
2. The applicant is, a partnership firm registered under GST Acts, engaged in the business of maintaining 86 development of eco stay, providing accommodation on rental basis, restaurant facility, liquor facility, sports 86 adventures activities, arranging events, conference, meeting, parties, destination marriages to their customers and delegates.
3. The applicant, in view of the above, seeks advance ruling, in respect of the Following questions:
a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST ?
b. If services provided on a day out package along with food, what is the GST rate? Or can food be charged at 5% GST?
c. If a customer avails only restaurant facility, what is the GST rate?
d. When the room tariff is below Rs.7,500/ – per day, what is the GST rate for room rent and what is the GST rate for the food supplied to room?
e. The corporate companies book rooms/ halls for their meetings & other occasions where food is supplied as complementary, whether it constitutes mixed supply? If yes, what is the rate of GST? Or can GST of 5% be charged for the food separately?
f. If any person avails only restaurant facilities only, what is the percentage of GST?
4. The applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, without quoting any reason.
5. In view of the above, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed off as withdrawn.
