GST on ancillary services

as per the notification 12/2017, sl no 14 under heading 9964 , transport of passengers in non air conditioned stage carriage is exempt under gst..
if apartment from transportation of passengers, accommodation, refreshment n guide charges is collected as ancillary services, will the ancillary services provided will also qualify for exemption under gst?
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Quick Summary
This discussion examines the GST implications for ancillary services, such as accommodation, refreshments, and guide charges, when offered alongside exempt passenger transport via non-air-conditioned stage carriages. The core question is whether these ancillary services also qualify for exemption, particularly if they are considered part of a composite supply where the principal supply (transport) is exempt.

According to Notification 12/2017, Sl No. 14 under heading 9964, the transport of passengers in non-air-conditioned stage carriages is exempt from GST. However, when it comes to ancillary services such as accommodation, refreshments, and guide charges, the exemption under GST may not automatically apply.

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The above comes under composite supply.. if principal supply is exempt , then ancillary services provided is also exempt .. is it correct?

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