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    <title>in which head service should be classified</title>
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    <description>Treat provision of hostel accommodation together with mess and furniture as a bundled service. Under the rule favouring the most specific description and the bundled-service test, naturally bundled elements are a single service determined by the element giving the package its essential character. If accommodation imparts that character, classify the composite under hostel accommodation; incidental mess and furniture need not be separately registered and abatement eligibility follows the principal service.</description>
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      <description>Treat provision of hostel accommodation together with mess and furniture as a bundled service. Under the rule favouring the most specific description and the bundled-service test, naturally bundled elements are a single service determined by the element giving the package its essential character. If accommodation imparts that character, classify the composite under hostel accommodation; incidental mess and furniture need not be separately registered and abatement eligibility follows the principal service.</description>
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