2022 (5) TMI 182

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....n 100 of the Central Goods & Service Tax Act, 2017 and Uttarakhand Goods & Service Tax Act, 2017 (in short the CGST Act and UKGST Act) by M/s Corbett Nature Reserves, Ramnagar, Nainital Uttarakhand (herein after referred to as 'Applicant') against the Advance Ruling Order 05/2021-22 dated 08-10-2021 passed by Authority of Advance Ruling of Uttarakhand in an application made by them. At the outset, we would like to make it clear that the provisions of the CGST Act and UKGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to CGST Act would also mean a reference to the same provisions under the UKGST Act. Brief facts of the case i. The ....

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....rvices provided by Hotels, Inn, Guest House, Club and the like', whereas, the exemption at Entry No. 74 of exemption Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 is applicable to services falling under the SAC 9993. Therefore, the AAR held that the applicant is not eligible to get the benefit of Entry No. 74 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28- 6-2017. v. Being aggrieved with the said Ruling, the applicant has filed the present appeal before AAAR and the appeal is registered as Appeal No. UKGSTARA 02/02/13.12.21/2021-22 dated 13.12.2021 seeking classification of services provided by "the Centre" under SAC 9993 in as much as, the said centre viz "Aahana Naturopathy Centre' provides he....

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....iate the law position in this regard, we reproduce the relevant portion of the Act as under:- a. As per Section 2(30) of the Act ibid, "Composite Supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; b. Further, as per Section 2(90) of the Act ibid, "Principal Supply" means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary; c. As per Sectio....