Case Law Details
In re Healersark Resources Private Limited (GST AAR Karnataka)
GST not payable on accommodation services if per day declared tariff is below Rs. 1000
The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel rent and towards hostel food respectively would neither be covered under composite supply nor mixed supply. Further, the declared tariff of a unit of accommodation service below INR 1000/- per day is exempted.
Facts:
M/s. Healersark Resources Private Limited (“the Applicant”) is in the hospitality industry and is into the business of providing boarding, food accommodation, lodging facilities and such other services to M/s. Apollo Med Skills Limited (“AMSL”), which is the project implementing agency for Deen Dayal Upadhyay Grameen Kaushalya Yojana (“DDU-GKY”), a central Government scheme, which is a placement linked skill training scheme which caters to the largest rural poor youth of the country.
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