Unit of Accommodation is ‘Hostel Seat’ not Hostel Room – AAAR

In re Mody Education Foundation (GST AAAR Rajasthan)

Rajasthan Authority for Advance Ruling (AAR) has observed that the Service provided by appellant to students of MUST is a mixed supply under section 2(74) and not a composite supply under Section 2 (30). Further AAR has considered ‘Room’ as a ‘Unit of Accommodation’ for exemption upto Rs.1000/- per day and passed Ruling that the applicant would not be eligible for exemption under entry no. 14 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.