M/s Kalani Infrastructure Pvt Ltd

1. Whether provision of hostel accomodation along with food facility to the students wherein consolidated amout is charged from the students is a composite supply where principal supply is that of rent of hostel accomodation?
2. Whether the entire charge recovered from the students would be exempt from GST under Sr no. 14 of the CGST(R) notification no 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
3. To determine the taxability on supply of hostel accomodation along with food facility
4. To determine the appropriate classification and applicable rate of GST on supply of hostel accomodation along with food facility.

States/UT
Order No. & Date
RAJ/AAR/2019-20/30 dated 09.01.2020
Order date
09-01-20
Category
97(2)(a)(b)&(e)
Year