https://www.taxtmi.com/caselaws?id=415077 Supply of boarding, lodging, food and allied facilities to trainees under the DDU-GKY arrangement was examined to determine whether it constituted a composite supply or a mixed supply, whether it fell under SAC 9963 with accommodation as the principal supply, and whether exemption was available under Sl. No. 14 of Notification No. 12/2017-CT (Rate). The members recorded differing views on these GST classification and exemption questions, and the matter was referred to the Appellate Authority for decision. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415077 Supply of boarding, lodging, food and allied facilities to trainees under the DDU-GKY arrangement was examined to determine whether it constituted a composite supply or a mixed supply, whether it fell under SAC 9963 with accommodation as the principal supply, and whether exemption was available under Sl. No. 14 of Notification No. 12/2017-CT (Rate). The members recorded differing views on these GST classification and exemption questions, and the matter was referred to the Appellate Authority for decision. Case-Laws GST Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415077