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TMI Blog2019 (8) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ocial get-togethers arranged at the Club premises will unambiguously fall under serial no. 7(v) the Rate Notification. The supply of food at events organised by the Appellant in the club premises is taxable under serial no. 7(v) of the Notification no. 11/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act. 2017 Notification No. 1135-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017 and taxed @ 18%. - Appeal Case No. 07/WBAAAR/Appeal/2019 - - - Dated:- 8-7-2019 - MR. A.P.S SURI, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri Shovendu Banerjee, Advocate Present for the Respondent: Sri Debdut Das, Superintendent, CGST CX, Tollygunge Division An Appeal filed under Section 100(1) of the West Bengal Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017, by The Bengal Rowing Club, 13/2 Baroj Road, Rabindra Sarobar, Kolkata- 700 029 1. This Appeal has been filed by The Bengal Rowing Club (hereinafter referred to as the Appellant ) on 29.04.2019 against Advance Ruling No. 48/WBAAR/2018-19 dated 28.03.2019 = 2019 (3) TMI 1474 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or as part of any service or any other manner whatever, from the Appellant's restaurant are classifiable under SAC 9963 and taxable under Sl. No. 7(i) or 7(iii) of the Notification no. 11/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act, 2017 Notification No. 1135-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the Rate Notification ) depending on the criteria mentioned therein. (b) If food is supplied by way of or as a part of the services associated with organisation of social events at the club premises, it will be classifiable under SAC 9963 and taxable under Sl. no. 7(vii) of the Rate Notification. (c) All other services offered by the Appellant are classifiable under SAC 9995 and taxable under Sl. no. 33 of the Rate Notification. (d) The provisions under sub-section 2 and sub-section 16 of section 17 of the GST Act read with Rules 42 and 43 of the GST Rules are applicable for reversal of input tax credit, treating supplies, if any, taxable under Sl. No. 7(i) of the Rate Notification as exempt supplies. 5. The Appellant has filed the instant Appeal against the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs in the restaurant. If there is space crunch in the restaurant, chair and tables are placed in portico, lawn, hall, etc. The Appellant submitted that for small gatherings of 10-15 people, they are accommodated in the restaurant itself even if the meal ordered is charged per plate, but for larger get-togethers, a separate hall is designated for the party where required tables and chairs are placed. The Appellant stated that places other than restaurant on the club premises are converted into makeshift restaurant as per requirement. 7. The Appellant further argued that though social events like get-togethers take place regularly events like banquets, conferences, birthday parties, engagements, etc. are not allowed on the club premises and no space is rented out for holding events. Further being on the shores of Rabindra Sarovar Lake there are restrictions on construction, lighting and sound levels. No decorations are done for these members' get-togethers. Further the per plate pricing (set meals) do not have added rentals of chair/table/space, etc., in it. The Appellant furnished price lists and sample invoices to supplement his argument. The price list for group meals show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rically stated that no decorations were done at any social event organised by the members and there were restrictions on sound level. The appellant thus made contradictory submissions before the two Authorities. 12. For the sake of clarity the two entries of the Rate Notification are reproduced below: Entry at serial No. 7(v) (SAC 9963): Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition halls, Events, Conference, Marriage Halls and other outdoor/indoor functions that are event based and occasional in nature . Entry at serial No. 7(vii) (SAC 9963): Supply, by way of or as part of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply of service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises. 13. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be occasional in by nature. The social get-togethers and parties are special social functions and definitely occasional in nature. The services provided by the Club at these social get-togethers are not regular restaurant services as envisaged from the submissions made by the Appellant. So. the supplied at events which are occasional in nature like the social get-togethers arranged at the Club premises will unambiguously fall under serial no. 7(v) the Rate Notification. In view of above discussion it is held that supply of food at events organised by the Appellant in the club premises is taxable under serial no. 7(v) of the Notification no. 11/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act. 2017 Notification No. 1135-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017 and taxed @ 18%. We found no other infinity in the order of the WBAAR considering the written and oral submission of the Appellant. Accordingly. the Advance Ruling No. 48, dated 28.03.2019 = 2019 (3) TMI 1474 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL is modified to this effect and the Appeal stands disposed of as above. Send copy of this order to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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