GST on Supply of accommodation & Food to students – Composite or Distinct Supply?

In re Healersark Resources Private Limited (GST AAR Telangana) The applicant states that he is providing lodging and boarding to students undergoing training under healthcare related vocational program under Deendayal Upadyay Grameen Kaushalya Yojana (DDU-GKY) by charging Rs.9000/- per candidate per month; of which Rs.3500/- is towards rent for accommodation at fixed cost and Rs.5500/- towards food on head count/actual number of candidates. According to the applicant, the chapter heading ‘9963’ at serial no. 14 of Notification No. 12/2017 dt: 28.06.2017 describes such services for resident...