Composite Supply of Catering within club premises a/w Renting falls under “Outdoor Catering Service together with Renting of Premises” and attracts 5% GST: AAR [Read Order]

The bench observed the term 'catering' has not been defined under the GST Act, 2017, and under the Cambridge dictionary as any job making or serving food.
By Saagarika Gopinath - On October 7, 2024 8:06 pm - 2 mins read
AAR - AAR West Bengal - GST - Authority for Advance Ruling - Composite Supply of Catering - Renting falls - Outdoor Catering Service - Renting of Premises - Catering Service - Outdoor Catering - taxscan

In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) held that the composite supply of catering within club premises along with renting is considered as an outdoor catering service together with renting of premises and attracts 5% GST. The applicant, The Tollygunge Club Limited, a premier and…

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