2019 (2) TMI 1605

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant is stated to be the owner of a private boarding house and is providing services of lodging and food exclusively to the students of a secondary school, run by a Charitable Society, namely Sunshine Educational Society. He seeks a ruling on whether hi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... a hostel having declared tariff below one thousand rupee per day is exempt under Sl. No. 14 of the Exemption Notification. 2.3. In his Written Submission the Applicant further refers to Sl. No. 66 of the Exemption Notification, and argues that his services to the boarders should also be considered exempt under that entry of the said notification. 3. Submissions of the Revenue 3.1 Revenue states that it appears that the services provided by the applicant will fall under Composite Supply as defined under Section 2(30) of the GST Act. However, the actual agreement between the applicant and the recipient requires to be verified. Revenue also points out that exemption under Sl. No. 14 of the Exemption Notification does not cover the service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, a consolidated charge for a combination of all these services. 4.3. The Application and the Written Submission do not disclose any separate charge for medical assistance extended to the boarders. However, such services can hardly be expected to be supplied for an unspecified amount, and is not usually supplied with lodging and food service in ordinary course of business. 4.4. It appears from the consideration charged on the boarders who need lodging facility that such services are offered at a tariff below Rs. 1000/- per unit per day. The lodging facility offered is, therefore, exempt under Sl. No. 14 of the Exemption Notification. The food served upon these recipients is taxable at 5% rate under Sl. No. 7(i) of Notification No. 11/201....