Hospitality Services with Accommodation as Principal Supply Qualify for GST Exemption Under SAC 9963 Due to Low Tariff.

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Full Text of the Document

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....Classification of GST - Composite supply or a mixed supply? - The supply envisaged in the agreement, is a composite supply of hospitality services in which provision of accommodation, food and other amenities are naturally bundled in the course of business and supplied in conjunction. The provision of accommodation is the principal supply, being provided to all the candidates (headcount wise) and the applicable SAC is 9963 and per day equivalent tariff being less than ₹ 1000, the benefit of exemption is available - AAR....