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Supply of lodging service along with other services by boarding house to be treated as ‘mixed supplies’

July 6, 2019[2019] 107 117 (AAAR-WEST BENGAL)

GST : Where appellant is offering several individual services like supplying food, laundry service, housekeeping service etc. in different combination which are not naturally bundled with lodging service, none of combinations of services being offered is a composite supply, as defined under section 2(30) but are mixed supplies within meaning of section 2(74) and, therefore, taxable in accordance with section 8(b)

GST : Where appellant-boarding house is providing services of lodging and food exclusively to students of secondary school, it does not come under definition of 'Educational Institution' as envisaged in clause 2(y) of Exemption Notification and, thus, serial No. 66 of Exemption Notification is not applicable

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