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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Composite supply or not - services of lodging and food ...


Student Services Like Lodging and Laundry Not a Composite Supply Under GST; Independent and Separately Supplied.

July 6, 2019

Case Laws     GST     AAAR

Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc. which are not naturally bundled with the lodging service - all these components are independent of each other and can be supplied separately hence there is no principal Service - not a composite supply

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