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    <title>2020 (2) TMI 553 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority ruled that the rate of tax applicable to the applicant providing restaurant services is 18% GST (9% each of CGST and SGST). The decision was based on the close relationship between the restaurant and the hotel, shared premises, and primarily catering to hotel clientele, falling under the 18% GST category as per Notification No. 11/2017-CT(Rate) due to its location within the hotel premises with a tariff exceeding Rs. 7500 per unit/room per day.</description>
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