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    <title>Hospitality Service Invoices Not a &#039;Composite Supply&#039;; Food Supply Subject to 5% GST Rate Under Specific Entry.</title>
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    <description>Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of &#039;bundled services’ to AMSL by the applicant, but two separate supply of services. - Since there is no provision of &#039;bundled services&#039; by the applicant to AMSL, the same is not covered under the definition of &#039;composite supply.&#039; - The service of supply of food provided by the applicant is also covered under the above entry of the and hence attracts GST at 5%. - AAR</description>
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      <description>Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of &#039;bundled services’ to AMSL by the applicant, but two separate supply of services. - Since there is no provision of &#039;bundled services&#039; by the applicant to AMSL, the same is not covered under the definition of &#039;composite supply.&#039; - The service of supply of food provided by the applicant is also covered under the above entry of the and hence attracts GST at 5%. - AAR</description>
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