Event-based food supply at club social functions falls under the GST entry for indoor or outdoor functions and attracts 18% tax.

Food supplied at members' social functions held in club premises falls within serial no. 7(v) of Notification No. 11/2017-C.T. (Rate) because the entry covers event-based, occasional supplies of food or drink at indoor or outdoor functions, not only rented premises or marriage halls. The absence of a separate rental charge does not exclude the supply from this entry, as the decisive factor is the nature of the function and the food service at that event. The applicable tax rate is therefore 18% for such supplies at club social events.

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Issues: Whether supply of food at social events organised in the club premises falls under serial no. 7(v) of Notification No. 11/2017-C.T. (Rate) dated 28-06-2017 and is taxable at 18%.

Analysis: The only substantive question considered was the rate applicable to food supplied at members' social get-togethers and parties held in the club premises. Serial no. 7(v) applies to supply of food or drink at exhibition halls, events, conferences, marriage halls and other outdoor or indoor functions that are event-based and occasional in nature. The decisive features were that the gatherings described were social functions of an occasional character and that the entry is not confined to rented premises or to marriage halls alone. The absence of a separate rental charge did not take the supply outside the scope of serial no. 7(v), because the entry turns on the nature of the function and the supply of food at such function.

Conclusion: Supply of food at events organised in the club premises is covered by serial no. 7(v) of Notification No. 11/2017-C.T. (Rate) dated 28-06-2017 and is taxable at 18%; the challenge to the advance ruling on this point fails.

Final Conclusion: The advance ruling was modified only to the extent of classifying food supplied at club social events under the event-based entry, but the tax rate of 18% was maintained, leaving the appellant without substantive relief.

Ratio Decidendi: Food supplied at an event-based and occasional social function is taxable under the specific entry for such functions, even if no separate rent for the premises is charged.

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