Aerated Beverages in Restaurants taxable as Composite Service under GST

In re Summit Hotels & Resorts Private Limited (GST AAR West Bangal) The Authority for Advance Ruling (AAR), West Bengal, examined the applicability of GST on carbonated drinks (aerated beverages) supplied by a hotel restaurant, either independently or as part of a meal. The applicant, Summit Hotels & Resorts Private Limited, operates a hotel offering accommodation, banquets, dining, spa, and other services. The hotel has an on-premises restaurant, considered a “specified premise” for the relevant financial year. The restaurant offers aerated beverages both as standalone orders and ...