https://www.taxtmi.com/caselaws?id=420263 A bundled hospitality arrangement providing accommodation, food and allied amenities was treated as a naturally bundled composite supply rather than a residual business support service, because accommodation was the principal supply. The accommodation element was supplied for residential or lodging purposes, and the applicable per-day equivalent consideration was below the tariff threshold in Notification No. 12/2017-C.T. (Rate). The supply therefore qualified for exemption under Serial No. 14 of the notification. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420263 A bundled hospitality arrangement providing accommodation, food and allied amenities was treated as a naturally bundled composite supply rather than a residual business support service, because accommodation was the principal supply. The accommodation element was supplied for residential or lodging purposes, and the applicable per-day equivalent consideration was below the tariff threshold in Notification No. 12/2017-C.T. (Rate). The supply therefore qualified for exemption under Serial No. 14 of the notification. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420263