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

GST on composite and mixed supplies: principal supply or highest-rate component governs taxation; catering vs hall rental differs.
Rate of tax for hall with catering or hall-only depends on supply characterization: a composite supply takes the tax of the principal supply for the whole contract; a mixed supply at a single price attracts the tax of the component with the highest rate; genuinely separate supplies with separate consideration are taxed independently. Practically, outdoor catering with hall hiring is treated under the lower rate without ITC, whereas mere hall rental attracts the higher rate, subject to contractual terms and trade understanding.