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Case Law Details

Case Name : In re Corbett Nature Reserve (GST AAAR Uttarakhand)
Related Assessment Year :
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In re Corbett Nature Reserve (GST AAAR Uttarakhand)

AAAR find that in the instant case the applicant has advertised and marketed their accommodation service as their main service and Naturopathy as additional service. Thus, the accommodation service and other services including Naturopathy rendered during the course of said service is covered under composite service and the accommodation service constitutes the predominant element and therefore, becomes the “principal supply” and other services including Naturopathy shall fo

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