Advance Ruling- section 97 of CGST Act- In the instant case, the applicant is a partnership firm registered under GST Acts, engaged in the business of maintaining 86 development of eco stay, providing accommodation on rental basis, restaurant facility, liquor facility, sports 86 adventures activities, arranging events, conference, meeting, parties, destination marriages to their customers and delegates.

The applicant, in view of the above, seeks advance ruling, in respect of the Following questions:

a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST?

b. If services provided on a day out package along with food, what is the GST rate? Or can food be charged at 5% GST?

c. If a customer avails only restaurant facility, what is the GST rate?

d. When the room tariff is below Rs.7,500/ – per day, what is the GST rate for room rent and what is the GST rate for the food supplied to room?

e. The corporate companies book rooms/ halls for their meetings & other occasions where food is supplied as complementary, whether it constitutes mixed supply? If yes, what is the rate of GST? Or can GST of 5% be charged for the food separately?

f. If any person avails only restaurant facilities only, what is the percentage of GST?

The applicant, prior to the opportunity of hearing, requested this authority to permit them to withdraw their application, without quoting any reason.

Held that- The application filed by the Applicant for advance ruling is disposed off as withdrawn.