We show that the relativistic gravity theory can offer a framework to formulate the non-relativistic effective field theory in a general coordinate invariant way. We focus on the parity violating case in 2+1 dimensions which is particularly appropriate for the study on quantum Hall effects and chiral superfluids. We discuss how the non-relativistic spacetime structure emerges from relativistic gravity. We present covariant maps and constraints that relate the field contents in the two theories, which also serve as the holographic dictionary in context of gauge/gravity duality. A low energy effective action for fractional quantum Hall states is constructed, which captures universal geometric properties and generates non-universal corrections systematically. We give another holographic example with dyonic black brane background to calculate thermodynamic and transport properties of strongly coupled non-relativistic fluids in magnetic field. In particular, by identifying the shift function in the gravity as minus of guiding center velocity, we obtain the Hall viscosity with its relation to Landau orbital angular momentum density proportional to Wen-Zee shift. Our formalism has a good projection to lowest Landau level.
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