{"id":266942,"date":"2022-05-17T09:00:38","date_gmt":"2022-05-17T03:30:38","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266942"},"modified":"2022-05-17T09:02:53","modified_gmt":"2022-05-17T03:32:53","slug":"whether-supply-of-hostel-accommodation-along-with-food-is-a-composite-supply","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/17\/whether-supply-of-hostel-accommodation-along-with-food-is-a-composite-supply\/","title":{"rendered":"Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Rajasthan Appellate Authority for Advance Ruling: <\/strong>The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while addressing a matter held that hostel seat should be considered as a unit of accommodation.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Factual Background<\/span><\/h4>\n<p style=\"text-align: justify;\">Appellant had filed an appeal against the ruling issued by Authority for Advance Ruling Rajasthan.<\/p>\n<p style=\"text-align: justify;\">Appellant was registered as a Public Charitable Trust under Section 12AA of the Income Tax Act, 1961. It was stated that the appellant was also the sponsoring body of Mody University of Science and Technology (MUST).<\/p>\n<p style=\"text-align: justify;\">Further, it was added that the appellant was considering a proposal to allow the students of MUST to use the \u2018Hostel Accommodation\u2019 in its surplus infrastructure which includes Hostel Seat for the students along with serving meals including breakfast, lunch and dinner.<\/p>\n<p style=\"text-align: justify;\">The \u2018Boarding and Lodging Charges\u2019 will directly be charged from the students and shall be based on the type of the \u2018HOSTEL SEAT\u2019 opted by the students.<\/p>\n<p style=\"text-align: justify;\">The application was filed before the Rajasthan Authority for Advance Ruling to seek an Advance Ruling on the following:<\/p>\n<p style=\"text-align: justify;\">Whether Hostel facility which includes Lodging and Boarding service provided by appellant to the students of MUST having value service upto Rs 1000 per day would be eligible for exemption under entry 14 of the notification 12\/2017 CTR Dt. 28-06-2017?<\/p>\n<p style=\"text-align: justify;\">Rajasthan Authority for Advance Ruling held that the applicant would not be eligible for exemption under entry no 14 of the Notification No. 12\/2017 Central Tax (Rate), dated 28-6-2017.<\/p>\n<p style=\"text-align: justify;\">Aggrieved with the above, the present appeal was filed.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #0000ff;\">Analysis and Decision<\/span><\/h4>\n<p style=\"text-align: justify;\">Rajasthan Appellate Authority for Advance Ruling expressed that, the Hostel Accommodation Service is at par with the \u201cService by a hotel, Inn, guest house, club or campsite, by whatever name called, for residential or lodging purpose\u201d which falls under Service Accounting Code \u2013 9963.<\/p>\n<p style=\"text-align: justify;\">The Bench noted that as per Section 2(74) of the CGST Act the term \u201cmixed supply\u201d means two or more individual supplies of goods or services, or any combination made in conjunction with each other day by a taxable person for a single price where such supply does not constitute a composite supply.<\/p>\n<p style=\"text-align: justify;\">In the present matter, the Authority observed that the appellant was supplying services of food along with Hostel Accommodation service.<\/p>\n<blockquote><p><span style=\"color: #008000;\"><strong>\u201cThe supply of food with Hostel Accommodation service is not naturally bundled in normal course of business.\u201d<\/strong><\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\">Authority added that, a person can live in the hostel without availing other services like food but to make ones stay more comfortable, the said ancillary services are availed him.<\/p>\n<p style=\"text-align: justify;\">Bench found that other services being provided by the appellant were not naturally bundled or ancillary to Hostel service as the inhabitants of Hostel seats can avail the said services from any other source. In fact, the inhabitants have been restricted from sourcing these other services from any other person and have to avail the same from the appellant.<\/p>\n<blockquote><p><span style=\"color: #008000;\">\u201c\u2026supply of hostel accommodation along with food is not a composite supply but it is a mixed supply.\u201d<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\">As per Section 8 (b) of the CGST Act, 2017 in case of the mixed supply of accommodation and food, the highest rate of both will be applicable.<\/p>\n<p style=\"text-align: justify;\">In view of the above, the appeal was disposed of. [Mody Education Foundation, In Re., RAJ\/AAAR\/01\/2021-22, decided on 27-10-2021]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while <\/p>\n","protected":false},"author":8808,"featured_media":218013,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[33278,49358,43463,6241,49445,13081,36778],"class_list":["post-266942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-accommodation","tag-accommodation-service","tag-advance-ruling","tag-gst","tag-hostel-seat","tag-income-tax-act","tag-taxability"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Whether supply of hostel accommodation along with food is a composite supply? 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