The provision of hostel accommodation along with food facility, Play Room, Gym, Housekeeping, Room Cleaning to the students wherein consolidated amount is charged from the students is a Mixed Supply. The entire charges recovered from the students is not exempted from GST under Sr. No. 14 of the GST (Rate) Notification No. 12/2017 dated 28.06.2017.
Classification of service— In the instant case, question on which advance ruling sought is as follows—
a) Whether provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a composite supply where principal supply is that of rent of hostel accommodation?
b) Whether the entire charge recovered from the students would be exempt from GST under Sr. No. 14 of the CGST (Rate) Notification No. 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
c) To determine the taxability on supply of hostel accommodation along with food facility.
d) To determine the appropriate classification and applicable rate of GST on supply of hostel accommodation along with, food facility.
Held that— The provision of hostel accommodation along with food facility, Play Room, Gym, Housekeeping, Room Cleaning to the students wherein consolidated amount is charged from the students is a Mixed Supply.
The entire charges recovered from the students is not exempted from GST under Sr. No. 14 of the GST (Rate) Notification No. 12/2017 dated 28.06.2017 (as amended).
As various services provided by the applicant constitutes a Mixed Supply, the rate of GST on whole supply will be the rate of supply which attracts highest rate of GST. As the highest rate amongst services provided is 18%, accordingly, rate of GST on whole supply will be 18%
The provision of hostel accommodation along with food facility, Play Room, Gym, Housekeeping, Room Cleaning to the students wherein consolidated amount is charged from the students is a Mixed Supply. The entire charges recovered from the students is not exempted from GST under Sr. No. 14 of the GST (Rate) Notification No. 12/2017 dated 28.06.2017.
Classification of service— In the instant case, question on which advance ruling sought is as follows—
a) Whether provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a composite supply where principal supply is that of rent of hostel accommodation?
b) Whether the entire charge recovered from the students would be exempt from GST under Sr. No. 14 of the CGST (Rate) Notification No. 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
c) To determine the taxability on supply of hostel accommodation along with food facility.
d) To determine the appropriate classification and applicable rate of GST on supply of hostel accommodation along with, food facility.
Held that— The provision of hostel accommodation along with food facility, Play Room, Gym, Housekeeping, Room Cleaning to the students wherein consolidated amount is charged from the students is a Mixed Supply.
The entire charges recovered from the students is not exempted from GST under Sr. No. 14 of the GST (Rate) Notification No. 12/2017 dated 28.06.2017 (as amended).
As various services provided by the applicant constitutes a Mixed Supply, the rate of GST on whole supply will be the rate of supply which attracts highest rate of GST. As the highest rate amongst services provided is 18%, accordingly, rate of GST on whole supply will be 18%