AAR: Restaurant located in same premises as JW Marriott with room tariff above Rs. 7500, liable to 18% GST

Maharashtra AAR holds that the applicant's restaurant located in the same premises as JW Marriott Hotel having rooms with a tariff of Rs. 7500 and above, per unit/room per day or equivalent for any unit/room is liable to discharge GST @18% as per Sr. No. 7(iii) of Notification No. 11/2017- Central Tax (Rate); Notes Revenue’s plea that restaurant is a part and parcel of JW Mariott Hotel/Hotel premises and cannot be treated as independent of JW Marriot and conditions of lower...