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2019 (7) TMI 314 - AAAR - GSTClassification of supply of services - services of lodging and food exclusively to the students - composite supply or not - Whether or not services provided by the Appellant to the students of lodging and supply of food is a composite supply within the meaning of Section 2(30) of the GST Act? - HELD THAT:- In the instant case, the Appellant is claiming that it is an educational institution by itself, which appears to be erroneous in view of the clause 05 of the Memorandum of Understanding dated 01.04.2006 where it is specifically mentioned that the Appellant has to impart remedial classes to the week students at the instruction of the parents of the boarders /day boarders. In other words, the activity undertaken by the Appellant i.e., impart remedial classes. has nothing to do with activities undertaken by St Michael’s School. Hence, the Appellant is having independent and separate identity - The Appellant, M/s. Sarj Educational Centre, clearly does not come under the definition of “Educational Institution” as envisaged in clause 2(y) of the Exemption Notification and thus serial no 66 of the Exemption Notification is not applicable. Whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No. 12/2017-CT (Rate) dated 28/06/2017? - HELD THAT:- “Composite Supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply as defined under Section 2(30) of the GST Act - In the instant case, the Applicant is engaged in supplying flood, laundry service, housekeeping service. etc. which are not naturally bundled with the lodging service. All these components are independent of each other and can be supplied separately It is also evident from the submission of the Appellant that they also provide lodging service without providing food and Day Boarders do not laundry services. Therefore, none of the Services are bundled together in a natural and there appears to be no principal Service. There is no infirmity in the ruling pronounced by the West Bengal Authority for Advance Ruling - Appeal dismissed.
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