https://www.taxtmi.com/caselaws?id=422147 The AAAR held that hostel accommodation services providing lodging and boarding to students constitute a mixed supply rather than composite supply under CGST Act Section 2(74). The authority determined that food services are not naturally bundled with hostel accommodation since students are restricted from sourcing food elsewhere, making these separate taxable supplies rather than ancillary services. The appeal was disposed of with the ruling that hostel seat should be considered as a unit of accommodation for determining service classification and exemption eligibility under notification 12/2017. en-us Wed, 27 Oct 2021 00:00:00 +0530 Thu, 03 Apr 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422147 The AAAR held that hostel accommodation services providing lodging and boarding to students constitute a mixed supply rather than composite supply under CGST Act Section 2(74). The authority determined that food services are not naturally bundled with hostel accommodation since students are restricted from sourcing food elsewhere, making these separate taxable supplies rather than ancillary services. The appeal was disposed of with the ruling that hostel seat should be considered as a unit of accommodation for determining service classification and exemption eligibility under notification 12/2017. Case-Laws GST Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422147