Leasing Residential Property with Amenities is a Composite Supply u/s 2(30) CGST/KGST Act, 2017: AAR Decision.

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....Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along with basic amenities, in the instant case, is covered under accommodation services falls under SAC 996311 and hence would qualify as composite supply under Section 2(30) of the CGST/KGST Act, 2017- AAR....