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

July 8, 2019[2019] 107 117 (AAAR-WEST BENGAL)

GST : Where appellant is owner of a private boarding house and is providing services of lodging and supply of food exclusively to students of St. Michael's School, it is held that appellant is offering several individual services in two different combinations to recipients, depending upon their need for lodging facility and 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); services being mixed supplies, value of entire combination of services offered by appellant is taxable at applicable rate

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