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    <title>2019 (8) TMI 33 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>Food supplied at members&#039; 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.</description>
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      <description>Food supplied at members&#039; 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.</description>
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