https://www.taxtmi.com/caselaws?id=419812 The AAR ruled that hostel services including lodging and boarding provided to students for under Rs. 1000 per day constitute a mixed supply, not naturally bundled services. The accommodation and food services were deemed separate as food is not naturally ancillary to accommodation. Since the applicant failed to clarify the number of students per room/unit, GST rates per notification 11/2017-CT(Rate) apply based on unit tariff. The mixed supply attracts the highest applicable GST rate among the constituent services. The applicant was denied exemption under entry 14 of notification 12/2017-CTR. en-us Wed, 07 Jul 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419812 The AAR ruled that hostel services including lodging and boarding provided to students for under Rs. 1000 per day constitute a mixed supply, not naturally bundled services. The accommodation and food services were deemed separate as food is not naturally ancillary to accommodation. Since the applicant failed to clarify the number of students per room/unit, GST rates per notification 11/2017-CT(Rate) apply based on unit tariff. The mixed supply attracts the highest applicable GST rate among the constituent services. The applicant was denied exemption under entry 14 of notification 12/2017-CTR. Case-Laws GST Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419812