https://www.taxtmi.com/caselaws?id=423411 The AAR determined that accommodation and food services provided to vocational training students were distinct supplies, not a composite supply. The accommodation service (SAC 99631) was exempt if daily rent was below Rs. 1000. Food service (SAC 99633) attracted 6% CGST/SGST with ITC until 14.11.2017, and 2.5% CGST/SGST without ITC thereafter. The Authority rejected the applicant's claim that these services were naturally bundled, noting that food charges varied by headcount while accommodation costs remained fixed. Consequently, the services did not qualify for exemption under Notification No. 12/2017. en-us Fri, 03 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423411 The AAR determined that accommodation and food services provided to vocational training students were distinct supplies, not a composite supply. The accommodation service (SAC 99631) was exempt if daily rent was below Rs. 1000. Food service (SAC 99633) attracted 6% CGST/SGST with ITC until 14.11.2017, and 2.5% CGST/SGST without ITC thereafter. The Authority rejected the applicant's claim that these services were naturally bundled, noting that food charges varied by headcount while accommodation costs remained fixed. Consequently, the services did not qualify for exemption under Notification No. 12/2017. Case-Laws GST Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423411