TMI Blog2019 (2) TMI 1605X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the meaning of Section 2(74). In accordance with Section 8(b) of the GST Act it is stated that, a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax - each of the combinations includes services taxable at 18% rate, which is the highest rate applicable to the services being offered vide Section 8(b) of the GST Act. Being mixed supply, value of the entire combination of services offered is taxable at 18% rate. Sl. No. 66 of the Exemption Notification is applicable to the services provided by or to an educational institution, as defined under clause 2(y) of the said notification. The Applicant is not an educational institution within the meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and is providing services of lodging and food exclusively to the students of a secondary school, run by a Charitable Society, namely Sunshine Educational Society. He seeks a ruling on whether his service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act, and whether supply of such service is eligible for exemption under Sl. No. 14 of Notification No. 12/2017 CT (Rate) dated 28/06/2017 (hereinafter the Exemption Notification). The Applicant also wants to know what should be the rate of tax for the combination of services he provides, if it is not considered a composite supply. 1.2 Advance Ruling is admissible under Section 97(2)(a) (b) of the GST Act. 1.3 The Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the GST Act. However, the actual agreement between the applicant and the recipient requires to be verified. Revenue also points out that exemption under Sl. No. 14 of the Exemption Notification does not cover the service of providing food supplied by the applicant. 4. Observation Findings of the Authority 4.1. Sl. No. 66 of the Exemption Notification is applicable to the services provided by or to an educational institution, as defined under clause 2(y) of the said notification. The Applicant is not an educational institution within the meaning of the above clause. Although the services are provided in terms of an MOU with St Michael s School, the Applicant charges the consideration on the individual students. Being liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffered at a tariff below ₹ 1000/- per unit per day. The lodging facility offered is, therefore, exempt under Sl. No. 14 of the Exemption Notification. The food served upon these recipients is taxable at 5% rate under Sl. No. 7(i) of Notification No. 11/2017 CT (Rate) dated 28/06/2017 (hereinafter the Rate Notification), as amended from time to time. Housekeeping, including maintenance, is classifiable under SAC 9987 and taxable at 18% rate under Sl No. 25(ii) of the Rate Notification. Laundry service is classifiable under SAC 9997 and taxable at 18% rate under Sl. No. 35 of the Rate Notification. 4.5. The bundle of services offered to the recipients, therefore, consists of both taxable and nontaxable supplies. It is also evident th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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