GST @5% not applicable for the facilities provided in self-owned marriage and party halls
Last updated: 07 April 2021
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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Bimal Jain
Published in GST
Views : 162
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