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2022 (5) TMI 182 - AAAR - GSTExemption from GST - Accommodation Service or independent clinical establishment - benefit of entry No.74 of exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 - Aahana Naturopathy Centre - classified under SAC Heading 9993 - composite supply or not - HELD THAT:- In the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services including Naturopathy shall form the part of that composite supply. On true and fair analysis of the aforesaid Notification, the conclusion is compelling that all services provided in relation to or in addition to accommodation service are liable to GST applicable to 'Accommodation Service' in as much as, all such ancillary/additional activities having a proximal nexus with accommodation service.
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