https://www.taxtmi.com/caselaws?id=297620 AAR Rajasthan ruled that hostel accommodation services bundled with food, gym, housekeeping, and playroom facilities constitute a mixed supply rather than composite supply, as ancillary services are not naturally bundled with principal accommodation service. Each service attracts different GST rates: food service at 5%, recreational/housekeeping services at 18%. The entire supply is taxable at highest rate of 18%. Exemption under Notification 12/2017 denied as applicant is not an educational institution and charges students directly rather than through educational institution. en-us Thu, 09 Jan 2020 00:00:00 +0530 Sat, 15 Mar 2025 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297620 AAR Rajasthan ruled that hostel accommodation services bundled with food, gym, housekeeping, and playroom facilities constitute a mixed supply rather than composite supply, as ancillary services are not naturally bundled with principal accommodation service. Each service attracts different GST rates: food service at 5%, recreational/housekeeping services at 18%. The entire supply is taxable at highest rate of 18%. Exemption under Notification 12/2017 denied as applicant is not an educational institution and charges students directly rather than through educational institution. Case-Laws GST Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297620