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    <title>Restaurant Hotel Group Booking Lumpsum Billing on Per Head Basis</title>
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    <description>The per-head unlimited food and beverage package is a restaurant supply taxable on the contract value represented by the per-head charge multiplied by attendees, irrespective of actual consumption value recorded internally. Liquor is subject to a separate state levy outside GST and, when billed separately, is not recharacterised into a higher GST classification; a distinct &#039;party booking&#039; service was not regarded as altering this valuation approach.</description>
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      <description>The per-head unlimited food and beverage package is a restaurant supply taxable on the contract value represented by the per-head charge multiplied by attendees, irrespective of actual consumption value recorded internally. Liquor is subject to a separate state levy outside GST and, when billed separately, is not recharacterised into a higher GST classification; a distinct &#039;party booking&#039; service was not regarded as altering this valuation approach.</description>
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