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

Exempt renting of residential premises: bundled services treated independently; exemption requires declared tariff per unit below specified threshold.
Ancillary amenities provided with rented residential accommodation are independent services and not a naturally bundled composite supply with the renting component. Exemption under the lodging establishment entry depends on the declared per unit tariff being below the prescribed threshold; multiple bedrooms in a single studio may be treated as separate units for calculating that per unit tariff, with Advance Rulings cited for guidance.