TaxTMI 
TaxTMI 
2019 (7) TMI 314
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....ed by the West Bengal Authority for Advance Ruling in the matter of M/s. Sarj Educational Centre. 2. The Appellant is stated to be the owner of a private boarding house and is providing services of lodging and food exclusively to the students of St. Michael's School, a secondary school run by a Charitable Society, namely the Sunshine Educational Society. The Appellant sought an advance ruling under section 97 of the West Bengal Goods and Services Tax Act, 2017/ the Central Goods and Services Tax Act, 2017, (hereinafter collectively referred to as "the GST Act") on the following question: (i) Whether or not services provided by the Appellant to the students of lodging and supply of food is a composite supply within the meaning of....
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....ary education through remedial classes to the boarding students. (b) The Appellant has inter alia contended that the WBAAR has failed to appreciate the nature of services provided towards "Boarding Fees" and "Lodging Fees". The natures of these two different services are unique in character and so cannot be treated at par. The WBAAR should have appreciated the true purport and meaning of the terms "Boarding" and "Lodging". The difference is that Boarding denotes food along with other amenities whereas Lodging denotes only accommodation. Thus, the WBAAR has erred in distinguishing the nature of services and proceeded in imposing tax on food at specified rate. (c) The principle activity of the Appellant is to provide Boardin....
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.... of students by formal schooling." Further, one of the most comprehensive definition in this regard is found in the Noise Pollution (Regulation and Control) Rules 2000, which defined the term educational institution as under : "Educational institution " means a school, seminary, college, university, professional academies training institutes of other Educational establishment and includes not only buildings, but also all grounds necessary for the accomplishment of the full scope of educational instructions including those essential to mental, moral and physical development." Since the Appellant has all the infrastructure as stated above for providing education to the students and boarders, it can safely be said that the Ap....
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....8, wherein it has been clarified by the Department of Revenue, Tax Research Unit, Ministry of Finance that the food supplied to the in-patients, as advised by the doctor/ nutritionists is a part of composite supply and not separately taxable. The same principle has been applied by Hon'ble Authority for Advance Ruling, Kerala in the case of M/s. Ernakulam Medical Centre Pvt. Ltd vide Advance Ruling No. KER 16/2018 dated 19.09.2018 = 2018 (10) TMI 511 - AUTHORITY FOR ADVANCE RULINGS, KERALA, to hold that supply of medicines and allied items like food supplied to the in-patients as advised by the doctor/ nutritionists is a part of composite supply and not separately taxable. (iv) The Appellant has also cited Order of the Authority For....
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....ication is reproduced below: "Educational Institution" means an institution providing services by way of, - (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course. The Appellant is not affiliated to any board/university and does not provide any kind of approved or recognized education in terms of meaning of clause 2(y) of the Exemption Notification. Moreover, the Appellant, M/s. Sarj Educational Centre, in terms of clause 02.1 of the Memorandum of Understanding dated 01 .04.2006 with St....
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.... GST Act. Therefore, the definition implies that a supply of goods and/or' services will be treated as composite supply if it fulfils the following three criteria: (a) Supply of two or more goods and services together. (b) Goods or services are naturally bundled, i.e. they are provided together in the normal course of business. (c) They cannot be separated. 11. Whereas, according to Section 2(74) of the GST Act, "mixed supply" means two or more individual supplies of goods or services, or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. Therefore, supply of goods and/or services will be treated as mixed ....