RAJ/AAAR/01/2021-22 of M/s Modi Education Foundation, Sikar
GST AAARRAJ/AAAR/01/2021-22
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M/s Modi Education Foundation, Sikar · The…
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From the record, as published by the registry
Recorded against
The appellant will provide service of accommodation in hostel alongwith food to the student. Amount to be charged from students for package is less than Rs.1000/- per day. It was held that hostel accommodation alongwith food is not a composite supply but it is a mixed supply. Further, it was held that in this case per unit of accommodation is hostel seat.
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