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    <title>2019 (2) TMI 1605 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL</title>
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    <description>The ruling determined that the Applicant&#039;s services, including lodging, housekeeping, laundry, medical assistance, and food provided to students, constituted mixed supplies rather than composite supplies under the GST Act. As mixed supplies, the services were deemed taxable at the highest applicable rate of 18%. The Applicant did not qualify for exemption under specific provisions, with lodging below a certain amount exempted and food taxed at 5%. The decision was considered valid unless voided under the GST Act provisions.</description>
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      <description>The ruling determined that the Applicant&#039;s services, including lodging, housekeeping, laundry, medical assistance, and food provided to students, constituted mixed supplies rather than composite supplies under the GST Act. As mixed supplies, the services were deemed taxable at the highest applicable rate of 18%. The Applicant did not qualify for exemption under specific provisions, with lodging below a certain amount exempted and food taxed at 5%. The decision was considered valid unless voided under the GST Act provisions.</description>
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