TaxTMI 
TaxTMI 
2021 (12) TMI 720
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....g 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 Kaushalya Yojana (DDU-GKY) by providing upskilling courses for Doctors, Nur....
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....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 facilities including accommodation, food and other amenities to the candidates as per the SOP provided by the Government of India. 6. Applicant's Interpretation of Law: 6.1 The applicant states that they are providing boarding an....
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....elated 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 with such main service are incidental or ancillary services which held in better enjoyment of the main service. 6.6 Identification of Principal Supply: In order to determine whether several distinct supplies are being made or a single supply is made, the essential features of the transaction must be ascertained and regard must b....
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....e 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 Applicant to provide boarding, lodging facilities and such other agreed services to the candidates enrolled for the training, as per the terms of SOP provided by GOI with respect to the implementation of its projects under DDU-GKY. 12. As per the terms of the agreement between the Applicant and AMSL, the consideration payable by AMSL to the applicant is here....
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.... 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 discount offered on the published charges for such unit; Since the consideration received by the applicant is for providing boarding, lodging facilities and such other agreed services, the same may be considered as 'declared tariff as per Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017. 17. The consideration received by the applicant per candidate per month is Rs. 9000/- which works out to be Rs. 300 per day. Hence the declared tariff of a unit of accommodatio....