Renting of residential premise for residential use

[Jinesh Mehta]

Dear Experts, please share your input:

Service provider is going to take building on lease from building owners and giving these building on Rent mainly to students who come from out of station for education purpose and person coming from different city for employment. hence service provider is providing service of 'Renting of residential premise for residence use'.

Along with this, they are also giving following services in the package itself:
(Package cost is fixed for all. All have to compulsory avail these services along with residential service)

i) Meals, breakfast & dinner

ii) Transport facility

iii) Security service

iv) Laundry service

v) Gym

vi) Indoor games cum activity

vii) Outdoor sports space

viii) Doctor on call & Insurance

Question:

1) Can it be considered as composite supply considering 'Renting of residential premise for residence use' as primary service? And by this whole service will be exempt as same has been covered by exemption notification 12/2017.

AI Summary

Leased Student Housing Not Composite Supply Under GST, Possible Exemption if Rent Below 1000/Day Per Unit A service provider leases buildings to rent primarily to students and workers, offering a package that includes meals, transportation, security, laundry, gym, games, sports space, and medical services. The query concerns whether this constitutes a composite supply under GST, allowing exemption per notification 12/2017. An expert clarifies it's not a composite supply as services are independent. However, exemption under Entry No. 14 is possible if rent per unit is below 1000 per day. It's suggested that a studio with two bedrooms can be treated as two units for GST purposes, making the rent per unit fall below the threshold.