GST classification of trainee accommodation and allied services under DDU-GKY remained disputed, with exemption and composite supply issues referred onward.

Supply of boarding, lodging, food and allied facilities to trainees under the DDU-GKY arrangement was examined to determine whether it constituted a composite supply or a mixed supply, whether it fell under SAC 9963 with accommodation as the principal supply, and whether exemption was available under Sl. No. 14 of Notification No. 12/2017-CT (Rate). The members recorded differing views on these GST classification and exemption questions, and the matter was referred to the Appellate Authority for decision.

---

---

Issues: (i) Whether the applicant's supply of boarding, lodging, food and allied facilities to trainees under the DDU-GKY arrangement constituted a composite supply or a mixed supply; (ii) whether the supply was classifiable under SAC 9963, with accommodation as the principal supply; (iii) whether exemption was available under Sl. No. 14 of Notification No. 12/2017-CT (Rate) dated 28.06.2017.

Outcome: The members recorded differing views on the issues and the matter was referred to the Appellate Authority for decision.

---