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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Classification of supply - Composite Supply or Mixed Supply - ...

Case Laws     GST

September 17, 2020

Classification of supply - Composite Supply or Mixed Supply - wellness facilities / health care services - In fact, there is no option available for the customer to avail the wellness package without opting for the accommodation. Thus, the accommodation service attains the nature of the principal supply and the other two components attain the nature of ancillary services - Benefit of exemption not available - AAR

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