https://www.taxtmi.com/caselaws?id=375978 Services bundled as boarding, lodging, housekeeping, laundry, medical assistance and food were analysed under GST supply concepts. The educational-institution exemption was unavailable because the provider was not an educational institution and the consideration was charged to individual students, who were treated as the recipients of service. The bundle was not a composite supply because the components were separately priced, varied by package, and were not shown to be naturally bundled or inseparable in the ordinary course of business. The arrangement therefore constituted a mixed supply, with the entire consideration taxable at the highest rate applicable to any constituent service. en-us Tue, 26 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375978 Services bundled as boarding, lodging, housekeeping, laundry, medical assistance and food were analysed under GST supply concepts. The educational-institution exemption was unavailable because the provider was not an educational institution and the consideration was charged to individual students, who were treated as the recipients of service. The bundle was not a composite supply because the components were separately priced, varied by package, and were not shown to be naturally bundled or inseparable in the ordinary course of business. The arrangement therefore constituted a mixed supply, with the entire consideration taxable at the highest rate applicable to any constituent service. Case-Laws GST Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375978