GST @5% not applicable for the facilities provided in self-owned marriage and party halls

Last updated: 07 April 2021

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The Haryana Authority for Advance Ruling (AAR) has determined that GST at the reduced rate of 5% is not applicable to food and banquet facilities provided by entities in their self-owned marriage and party halls. This is because the ruling specifies that the supplier must not provide 'hotel accommodation' at 'specified premises' to qualify for the lower rate. Since the applicant also provided hotel accommodation, they did not meet this condition.

Court :
AAR, Haryana

Brief :
The AAR, Haryana in the matter of M/S. Jewel Classic Hotels Pvt. Ltd. [Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020] held that the facilities for food catering, banquet etc. provided in self-owned marriage and party halls by separate entities under common ownership is not covered under 'outdoor catering' as per Notification No. 11/2017 Central Tax (Rate), dated June 28, 2017 ('Services Rate Notification') (as amended), which is taxable at the rate of 5%.

Citation :
Advance Ruling No. HAR/HAAR/R/2019-20/23, decided on June 25, 2020

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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