Classification of GST - Composite supply or a mixed supply? - ...
Case Laws GST
November 25, 2021
Classification of GST - Composite supply or a mixed supply? - The supply envisaged in the agreement, is a composite supply of hospitality services in which provision of accommodation, food and other amenities are naturally bundled in the course of business and supplied in conjunction. The provision of accommodation is the principal supply, being provided to all the candidates (headcount wise) and the applicable SAC is 9963 and per day equivalent tariff being less than ₹ 1000, the benefit of exemption is available - AAR
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