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GST - Highlights / Catch Notes

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Exemption from GST - Accommodation Service or independent ...

May 4, 2022

Case Laws     GST     AAAR

Exemption from GST - Accommodation Service or independent clinical establishment - the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services including Naturopathy shall form the part of that composite supply. - AAAR

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