Rate of GST will be 5% on Catering of food, banquet facilities and combination of both in self owned marriage and party halls by Hotel having all rooms below Rs. 7,500 per room per day
Rate of tax (service)— In the instant case, questions on which Advance Ruling is required are as follows—
1 Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/1, Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30th September 2019?
2 Whether Hotel Jewels is eligible to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel classic hotels pvt. ltd.)?
3 Whether the additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, provided as ‘pure agent’ will be excluded from value of supply as given in Rule 33 of CGST Rules and thus no tax is required to be charge on them?
4. Whether there is any tax on the supplies arranged from unregistered people to be paid by the applicant under the Reverse Charge mechanism or any other provisions of the HGST Act/CGST Act?
5. Whether the extra bed forms part of the room tariff and liable to be charged as per various rates prescribed as per slabs given under Notification No. 11/2017-Central Tax (Rate), No. 13/2018-Central Tax (Rate) Dated 26th July 2018 and 20/2019 -Central Tax (Rate) Dated 30th September 2019 ?
held that—
1. Catering of food, banquet facilities and combination of both has per requirement of the customer) in self owned marriage and party halls by M/s Hotel Jewels Classic Pvt. Ltd, is not covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30’ September 2019.
2. M/s Hotel Jewels Classic Pvt. Ltd is not eligible to charge 5% tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh;
3. Since, the applicant does not satisfy the condition of being a ‘pure agent’ hence, the additional arrangements provided by the applicant (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, will not be excluded from value of supply; thus, tax is required to be charge on them;
4. Tax on the supplies arranged from the unregistered people is not required to be paid by the applicant under the Reverse Charge mechanism until further notification is issued by the government in this regard which is applicable on the applicant.
5. The value of extra bed forms part of the value of supply and liable to be charged GST accordingly.
Rate of GST will be 5% on Catering of food, banquet facilities and combination of both in self owned marriage and party halls by Hotel having all rooms below Rs. 7,500 per room per day
Rate of tax (service)— In the instant case, questions on which Advance Ruling is required are as follows—
1 Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/1, Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30th September 2019?
2 Whether Hotel Jewels is eligible to charge 5 % tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh (A party lawn & restaurant of M/s Jewel classic hotels pvt. ltd.)?
3 Whether the additional arrangements (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, provided as ‘pure agent’ will be excluded from value of supply as given in Rule 33 of CGST Rules and thus no tax is required to be charge on them?
4. Whether there is any tax on the supplies arranged from unregistered people to be paid by the applicant under the Reverse Charge mechanism or any other provisions of the HGST Act/CGST Act?
5. Whether the extra bed forms part of the room tariff and liable to be charged as per various rates prescribed as per slabs given under Notification No. 11/2017-Central Tax (Rate), No. 13/2018-Central Tax (Rate) Dated 26th July 2018 and 20/2019 -Central Tax (Rate) Dated 30th September 2019 ?
held that—
1. Catering of food, banquet facilities and combination of both has per requirement of the customer) in self owned marriage and party halls by M/s Hotel Jewels Classic Pvt. Ltd, is not covered in Outdoor Catering taxable @ 5 % as per Notification No. 20/2019 Dated 30’ September 2019.
2. M/s Hotel Jewels Classic Pvt. Ltd is not eligible to charge 5% tax (as per Notification No. 20/2019 Central Tax (Rate) for providing outdoor catering at Hazuri Bagh;
3. Since, the applicant does not satisfy the condition of being a ‘pure agent’ hence, the additional arrangements provided by the applicant (in addition to foods, beverages & renting of premises) such as flower decoration, DJ, Dance Floor, Special cutlery, Electric/electronics items, arranging food/beverages of specific vendors, will not be excluded from value of supply; thus, tax is required to be charge on them;
4. Tax on the supplies arranged from the unregistered people is not required to be paid by the applicant under the Reverse Charge mechanism until further notification is issued by the government in this regard which is applicable on the applicant.
5. The value of extra bed forms part of the value of supply and liable to be charged GST accordingly.