https://www.taxtmi.com/caselaws?id=403099 The court ruled that catering and banquet facilities in self-owned halls by M/s Hotel Jewels Classic Pvt. Ltd. are not eligible for the 5% tax rate for outdoor catering. Additionally, the applicant cannot charge 5% tax for outdoor catering at Hazuri Bagh. The court also determined that additional arrangements provided by the applicant do not qualify for exclusion from the value of supply as a 'pure agent', and tax must be charged on them. Furthermore, the applicant is not required to pay tax on supplies from unregistered persons under the Reverse Charge Mechanism until further notification. Lastly, extra bed charges are considered part of the room tariff and are subject to GST. en-us Thu, 25 Jun 2020 00:00:00 +0530 Mon, 02 Aug 2021 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403099 The court ruled that catering and banquet facilities in self-owned halls by M/s Hotel Jewels Classic Pvt. Ltd. are not eligible for the 5% tax rate for outdoor catering. Additionally, the applicant cannot charge 5% tax for outdoor catering at Hazuri Bagh. The court also determined that additional arrangements provided by the applicant do not qualify for exclusion from the value of supply as a 'pure agent', and tax must be charged on them. Furthermore, the applicant is not required to pay tax on supplies from unregistered persons under the Reverse Charge Mechanism until further notification. Lastly, extra bed charges are considered part of the room tariff and are subject to GST. Case-Laws GST Thu, 25 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403099