The accommodation service (SAC 99632) provided by the applicant to AMSL is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017 as the declared tariff of a unit of accommodation is below one thousand rupees. But the service provided by the applicant through supply of food (SAC 99633) attracts GST @ 5% as per Sl.No. 7(ii) of Notification No. 11/2017-Central Tax(Rate) dtd 28.06.2017.
Rate of tax (service)— In the instant case, the applicant is in the hospitality industry and is into the business of providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited.
The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submitted few sample invoices raised by him towards the services provided by him to AMSL, which shows that he is raising 2 separate invoices, one towards hostel rent and one towards hostel food. Also from the agreement it is seen that the charges are defined separately for accommodation and for food and other facilities. Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of 'bundled services’ to AMSL by the applicant, but two separate supply of services.
The applicant has sought advance ruling in respect of the following questions:
a. What is the applicable GST SAC and GST rate for the supply of service described in this application?
b. Is it a composite supply or a mixed supply?
c. Whether the service is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017?
Held that— a. The applicable GST SAC for the supply of service described in this application is 9963.
b. It is neither a composite supply nor mixed supply but two separate supplies.
c. The accommodation service (SAC 99632) provided by the applicant to AMSL is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017 as the declared tariff of a unit of accommodation is below one thousand rupees. But the service provided by the applicant through supply of food (SAC 99633) attracts GST @ 5% as per Sl.No. 7(ii) of Notification No. 11/2017-Central Tax(Rate) dtd 28.06.2017
The accommodation service (SAC 99632) provided by the applicant to AMSL is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017 as the declared tariff of a unit of accommodation is below one thousand rupees. But the service provided by the applicant through supply of food (SAC 99633) attracts GST @ 5% as per Sl.No. 7(ii) of Notification No. 11/2017-Central Tax(Rate) dtd 28.06.2017.
Rate of tax (service)— In the instant case, the applicant is in the hospitality industry and is into the business of providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited.
The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submitted few sample invoices raised by him towards the services provided by him to AMSL, which shows that he is raising 2 separate invoices, one towards hostel rent and one towards hostel food. Also from the agreement it is seen that the charges are defined separately for accommodation and for food and other facilities. Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no provision of 'bundled services’ to AMSL by the applicant, but two separate supply of services.
The applicant has sought advance ruling in respect of the following questions:
a. What is the applicable GST SAC and GST rate for the supply of service described in this application?
b. Is it a composite supply or a mixed supply?
c. Whether the service is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017?
Held that— a. The applicable GST SAC for the supply of service described in this application is 9963.
b. It is neither a composite supply nor mixed supply but two separate supplies.
c. The accommodation service (SAC 99632) provided by the applicant to AMSL is exempted vide Notification No.12/2017-CT (Rate) dated 28-06-2017 as the declared tariff of a unit of accommodation is below one thousand rupees. But the service provided by the applicant through supply of food (SAC 99633) attracts GST @ 5% as per Sl.No. 7(ii) of Notification No. 11/2017-Central Tax(Rate) dtd 28.06.2017