https://www.taxtmi.com/caselaws?id=382618 Exemption for an educational institution was unavailable because the appellant was not affiliated to a recognised board or university and did not provide approved educational services within the notification. The remedial classes and boarding arrangement were treated as having a separate identity from the school, so the claimed educational exemption failed. On the supply classification issue, lodging, food, housekeeping, laundry and allied facilities were found to be independent and not naturally bundled with any principal supply. The arrangement was therefore a mixed supply, not a composite supply, and the entire consideration was taxable at the applicable rate. The appellate ruling was upheld and the appeal dismissed. en-us Tue, 25 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382618 Exemption for an educational institution was unavailable because the appellant was not affiliated to a recognised board or university and did not provide approved educational services within the notification. The remedial classes and boarding arrangement were treated as having a separate identity from the school, so the claimed educational exemption failed. On the supply classification issue, lodging, food, housekeeping, laundry and allied facilities were found to be independent and not naturally bundled with any principal supply. The arrangement was therefore a mixed supply, not a composite supply, and the entire consideration was taxable at the applicable rate. The appellate ruling was upheld and the appeal dismissed. Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382618