TaxTMI 
TaxTMI 
2021 (12) TMI 720
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....he business of providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited (AMSL). 3. The applicant has sought advance ruling in respect of the following questions: a. What is the applicable GST SAC and GST rate for the supply of service described in this application? b. Is it a composite supply or a mixed supply? c. Whether the service is exempted vide Notification No.12/ 2017-CT (Rate) dated 28-06-2017? 4. Admissibility of the application: The question is about "classification of any goods or services or both" and "applicability of a notification issued under the provisions of this Act;" and hence is admissible under Section 97(2)(a) and (b) of the CGST Act 2017. 5. Brief Facts Of The Case: The applicant furnishes some facts relevant to the issue: 5.1 The applicant states that they are into hospitality industry and is into the business of providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited (AMSL). 5.2 AMSL is into training youth in various Healthcare related vocational programmes as part of implementation of its Projects under Deen Dayal Upadhyay Grameen Kau....
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....ls for cooking and serving food. ix. On call Doctor, First Aid kit, Fire Extinguisher. x. Safety lockers for students. xi. Appointment of separate wardens for Boys and Girls to ensure students safety. xii. Depute House Keeping staff. xiii. Installation of Ro water purifiers in both Boys and Girls Hostel. xiv. Electrification of RO water purifiers in both Boys and Girls Hostel. xv. Recreation facilities such as Carrom Board, Chess, Ludo, etc., xvi. Genset for 24 hours Power Backup for both Boys and Girls Hostels. xvii. Installation of CCTV camera. xviii. Any other facility in compliance with all relevant rules, regulations as may be required. 5.5.5 For the above services provided, a consideration of Rs. 9,000/- per candidate per month is charged by the applicant as mentioned below- a. Rs. 3,500/- towards rent for the accommodation at fixed cost b. Rs. 5,500/- towards the Food and other facilities on Head Count/actuals number of candidates residing at the Hostel. 5.5.6 As required by AMSL, the applicant is engaged to take care of the candidates by providing all the facili....
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....distinct supplies are considered to be a single supply when they are bundled. The Phrase "naturally bundled" has not been defined in the GST law. Supplies can be considered to be a naturally bundled when two or more supplies made are so closely linked that they objectively form a set of interrelated action which would be artificial to split. 6.5 The CBEC Education Guide goes on to list some of the indicators to ascertain such normal and frequent practices:- • The perception of the consumer or the service receiver: - If a large number of service recipients of such bundle of services reasonable expect such services to be provided as a package, then such package could be treated as naturally bundled in the ordinary course of business. • Majority of service providers in a particular area of business provide similar bundle of services:- In the example of air transport services along with catering service on board, majority of the airlines provide a bundle of these services. • The Nature of the various services in a bundle of services:- The nature of services is such that one of the services is the main service and the other services combined wit....
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....Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also their submissions made by their learned representative during the time of hearing. 10. The applicant is in the hospitality industry and is into the business of providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited (AMSL for brevity). 11. AMSL is the project implementing agency for Deen Dayal Upadhyay Grameen Kaushalya Yojana (DDU-GKY for brevity), a central Government scheme, which is a placement linked skill training scheme which caters to the largest rural poor youth of the country. As a part of the implementation of the project, AMSL is required to provide boarding and lodging facilities to the candidates enrolled for the training. In this regard AMSL has engaged the App....
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....icant also intends to know whether the services provided by him to AMSL amounts to Mixed Supply or not. "Mixed Supply" is defined in subsection 74 of section 2 of CGST Act 2017 as under: "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". The applicant is providing two separate services to AMSL as explained in para 13 supra for two different prices and not for a single price. Hence the same is not covered under 'mixed supply'. 16. The applicant is providing boarding, lodging facilities and such other agreed services to the applicant for a consideration of Rs. 9000/-(within Bangalore) and Rs. 7500/- (outside Bangalore), per candidate per month. 'Declared tariff is defined at clause 2 of Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 as below: (w) "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any d....