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2021 (12) TMI 720 - AAR - GSTClassification of services - hospitality industry services - applicable GST SAC and GST rate - composite supply or a mixed supply - naturally bundled services or not - service exempt vide Notification No.12/ 2017-CT (Rate) dated 28-06-2017 - HELD THAT:- The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submitted few sample invoices raised by him towards the services provided by him to AMSL, which shows that he is raising 2 separate invoices, one towards hostel rent and one towards hostel food. Also from the agreement it is seen that the charges are defined separately for accommodation and for food and other facilities. Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of 'bundled services’ to AMSL by the applicant, but two separate supply of services. Since there is no provision of 'bundled services' by the applicant to AMSL, the same is not covered under the definition of 'composite supply.' Since the consideration received by the applicant is for providing boarding, lodging facilities and such other agreed services, the same may be considered as 'declared tariff as per Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017. The service of supply of food provided by the applicant is also covered under the above entry of the and hence attracts GST at 5%.
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