https://www.taxtmi.com/caselaws?id=377453 Food supplied by a restaurant, including food provided as part of social events with premises rental, is treated as a composite supply and classified under SAC 9963 under the applicable rate notification entry. Separate club services not bundled with food, such as swimming and other amenities charged independently, are classifiable under SAC 9995 as membership organisation services under the specified entry. Where the concessional restaurant rate is conditional on non-availment of input tax credit, credit attributable to those supplies must be reversed and apportioned under the GST Act and Rules, treating the supplies as exempt for apportionment purposes. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 28 Feb 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377453 Food supplied by a restaurant, including food provided as part of social events with premises rental, is treated as a composite supply and classified under SAC 9963 under the applicable rate notification entry. Separate club services not bundled with food, such as swimming and other amenities charged independently, are classifiable under SAC 9995 as membership organisation services under the specified entry. Where the concessional restaurant rate is conditional on non-availment of input tax credit, credit attributable to those supplies must be reversed and apportioned under the GST Act and Rules, treating the supplies as exempt for apportionment purposes. Case-Laws GST Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377453