Classification of services - hospitality industry services - ...

Hospitality Service Invoices Not a 'Composite Supply'; Food Supply Subject to 5% GST Rate Under Specific Entry.

December 17, 2021

Case Laws     GST     AAR

Classification of services - hospitality industry services - 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.' - 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%. - AAR

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