Goa Authority for Advance Ruling 23 February 2023, GOA/GAAR/01 of 2022-23/3472 (1. Whether the Notification No.46/2017 central Tax (Rate) dated 14th November 2017, which provides rate of GST to be charged by restaurants, is to be seen from the point of each single hotel premises)

GOA AUTHORITY FOR ADVANCE RULING [Constituted under Section 96 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with Rule 103 of the Goa Goods and Services Tax Rules, 2017] ISSUED BEFORE THE BENCH OF Smt. Sarita S. Gadgil, Additional Commissioner of SGST, Goa. Shri. Basant Kumar, Additional Commissioner of CGST, Goa. Advance Ruling No.