2019 (4) TMI 456 - AAR - GST

Application for withdrawal of Advance Ruling application - classification of supply - room rent and food supplied in the room - restaurant facilities - whether mixed supply or not? - Held that - The Applicant has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. The application filed by the Applicant for advance ruling is disposed off as withdrawn.

Summary

Issues Involved:
1. Advance Ruling sought on various GST-related questions by a company engaged in eco-tourism activities.

Analysis:
The Applicant, an eco-tourism company, sought an Advance Ruling on multiple GST-related queries pertaining to their business operations. These queries included determining whether certain services provided by the company constituted mixed supplies and the applicable GST rates for such supplies. The questions ranged from the tax treatment of room rent and food supply to the GST rates for services like sports activities, liquor supply, and accommodation services provided by the company.

The Applicant inquired about the GST implications of providing food in day-out packages, complimentary food with corporate bookings, and services like accommodation, food, liquor, and sports activities as a combined offering. Additionally, they sought clarification on the eligibility to claim Input Tax Credit on various expenses related to food items, maintenance activities, and other incidental costs incurred in their business operations.

Furthermore, the Applicant posed questions regarding the GST rates applicable to specific scenarios such as providing ayurvedic treatment as part of a package, supplying soft drinks along with food, and including soft drinks in day-out packages. The queries covered a wide range of services offered by the company, seeking clarity on the GST implications and rates for each scenario.

During the proceedings, the Applicant's representative, a GST Practitioner, presented arguments before the Authority based on the authorization issued by the Applicant. Subsequently, the Applicant requested to withdraw the application for advance ruling, citing a decision by the Board of Directors. As a result, the Authority disposed of the application as withdrawn, concluding the ruling process without providing specific determinations on the GST queries raised by the Applicant.

In summary, the judgment reflects the engagement of an eco-tourism company in seeking clarity on various GST-related matters through an Advance Ruling application, covering a wide range of services provided by the company and their corresponding GST implications. Despite the initial pursuit of clarifications, the withdrawal of the application led to the disposal of the ruling without definitive decisions on the GST queries posed by the Applicant.