37.2 Thus,on careful perusal of the aforesaid definition of the term "composite supply" and the essential conditions enumerated hereinabove, it is seen that the composite supply comprising two or more supplies of goods or services or both, or any combination thereof should be made by a taxable person to a recipient. However, in the instant case, the main services of the Appellant, i.e., educational services and health care services are provided to the students and patients whereas the services of renting of immovable property are provided to some third party consumers, who run their establishments on their Own account on the land made available to them by the Appellant against certain consideration. Thus, it iS apparent that these services under consideration are not provided to a single recipient as mandated under the provisions of composite supply under section 2(30) of the CGST Act, 2017, and accordingly. cannot be said to be part of the composite supply. Thus, the said service of renting of immovable property will be considered as separate and independent supplies, and will be taxable at the applicable rate of 18% in terms of the item (ii) bearing the description "Real estate services other than (i) and () above" of the entry at SI. No. 16 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017. 37.3 Now,as regardsthe activity,whereinthe Appellantreceiveanamountonaccountof disposalof wastes such as medical equipment, apparatus,andotherinstruments,etc.,bysellingthemtotheinterested vendors,it isfoundthatMAARhasnotansweredthisquery.Inthisregarditisobservedthatthesaid activities of the supply of the scrap to the vendors are not being made to the students or the patients who are the recipientsofthe exemptedsupplyofeducationalservicesorhealthcareservices respectively,andtherefore,thesaidsupplycanaptlybeconstruedasindependentandseparatesupply, attractingthe levy of GSTthereon at the applicablerate prescribedunder Notification No. 01/2017-C.T (Rate) dated 28.06.2017. 38. In view oftheabovediscussions,itisobservedthattheAppellant-Societyarerenderingexempted services as well astaxableservices.Hence,it isconcludedthattheAppellant-Societyareliabletotake registrationinterms of section22(1) ofthe CGST Act,2017providedtheir aggregateturnoverexceeds thethresholdlimit prescribedunder the said Act.
