GST on lodging alongwith food – Composite supply?

In re M/s Sarj Educational Centre (GST AAAR West Bangal) Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act The West Bengal Authority for Advance Ruling (hereinafter referred to as the WBAAR’) has passed an advance ruling by an order dated 26.02.2019, wherein it has been pronounced inter alia that the Appellant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a compos...