Rate of tax

[Bharat Cholleti]

Greeting of the day!!!

Applicant is running a Marriage Hall, where in they provide Hall and Food what is the rate of tax without ITC and with ITC and its SAC and there is also some times without supply of food only Hall will be provided what is rate of tax with or with out ITC and its SAC . please clarify, thanks in advance.

AI Summary

Clarification on GST Rates for Marriage Hall Rentals: Composite vs. Mixed Supply, Separate Charges, and ITC Impact An applicant operating a marriage hall sought clarification on the Goods and Services Tax (GST) rates applicable when providing hall rental with or without food services, both with and without Input Tax Credit (ITC). Responses highlighted that the tax rate depends on whether the services are considered a 'composite supply' or 'mixed supply.' For composite supply, the tax rate is based on the principal supply. For mixed supply, the highest applicable tax rate is used. When services are charged separately, each service is taxed independently. Renting a hall with food is taxed at 5% without ITC, while hall rental alone is taxed at 18%.