2024-VIL-158-AAR
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SGST Advance Ruling Authority

GST – West Bengal AAR - Composite supply, Outdoor Catering, Renting of premises - Applicant provides various services including composite supply of catering service along with renting of premises - Whether the composite supply of catering service within the club premises along with renting of premises can be construed as "Outdoor Catering service along with Renting of Premise"; and whether the composite supply of catering service within the club premises along with renting of premises shall be liable to GST @ 5% without ITC HELD - the composite supply of catering services within the club premises along with renting of premises falls under the definition of "outdoor catering service together with renting of premises" arranged at premises other than 'specified premises' - the explanation provided in Notification No. 20/2019-Central Tax (Rate) defines 'outdoor catering' to mean supply of food or any other article for human consumption or any drink at event-based and occasional functions, irrespective of whether they are held indoors or outdoors. Since the club provides catering services along with renting of premises for event-based functions, the same would qualify as 'outdoor catering service' - since the composite supply of catering service within the club premises along with renting of premises qualifies as 'outdoor catering service together with renting of premises', it shall be liable to 5% GST without input tax credit, subject to the condition that the room tariff of the club does not exceed Rs. 7,500 per unit per day – Ordered accordingly - Whether the composite supply of catering service within the club premises along with renting of premises shall be liable to GST @ 5% without ITC – HELD - GST is payable against whole consideration of the composite supply @ 5% without ITC subject to condition that the room tariff of the club does not exceed Rs. 7,500 per unit per day - Whether the club is mandatorily required to pay GST @ 5% without ITC or the club has the option to charge GST @ 18% with ITC considering the fact that the club being engaged in rendering Accommodation Service may increase the Room Tariff to Rs. 7,500 and above (i.e. specified premise) during the peak season – HELD - the club is mandatorily required to pay GST @ 5% without ITC on the composite supply of catering service along with renting of premises, subject to the condition that the room tariff does not exceed Rs. 7,500 per unit per day. However, if the club increases the room tariff to Rs. 7,500 and above during the peak season, thereby qualifying as 'specified premises', the club shall be liable to pay GST @ 18% with ITC on the composite supply of catering service along with renting of premises.
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