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Rates of tax on various services provided by the club.

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — Supply of food, by way of or as part of any service or in any other manner whatsoever, from the Applicant’s restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State Notification No. 1135-FT dated 28/06/2017), depending upon the criteria mentioned therein.

If food is supplied by way of or as part of the services associated with organizing social events at the club premises, together with renting of such premises, it will be classifiable under SAC 9963 and taxable under Sl No. 7(vii) of the above-mentioned rate notification.

All other services offered by the Applicant are classifiable under SAC 9995 and taxable under Sl No. 33 of the above rate notification.

The Applicant should apply the provisions under section 17(2) & (6) of the GST Act, read with rules 42 and 43 of the GST Rules, for reversal of input tax credit, treating supplies, if any, taxable under Sl No. 7(i) of the above rate notification, as exempt supplies.

Reference to food in this ruling includes the supply of other articles of human consumption and drink (whether or not alcoholic liquor). — Bengal Rowing Club, In Re… [2019] 10 TAXLOK.COM 035 (AAR-WB)