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    <title>2024 (10) TMI 192 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>AAR West Bengal ruled that composite supply of catering services within club premises along with renting of premises constitutes outdoor catering service. The supply attracts GST at 5% without input tax credit, subject to room tariff not exceeding Rs. 7,500 per unit per day. The ruling clarifies that such services fall under outdoor catering with renting of premises at non-specified premises, with GST payable on entire consideration at 5% rate without ITC benefits.</description>
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      <description>AAR West Bengal ruled that composite supply of catering services within club premises along with renting of premises constitutes outdoor catering service. The supply attracts GST at 5% without input tax credit, subject to room tariff not exceeding Rs. 7,500 per unit per day. The ruling clarifies that such services fall under outdoor catering with renting of premises at non-specified premises, with GST payable on entire consideration at 5% rate without ITC benefits.</description>
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