GST on supply of various services with Hostel Accommodation service

In re Kalani Infrastructure Private Limited (GST AAAR Rajasthan)

The appellant is supplying various services like supply of  food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel acoomodation service. AAAR is of the view that supply of various other services with hostel accomodation service is not naturally bundled in normal course of business. Each service is an independant service and can be supplied separately.

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