No GST payable on accommodation service provided below INR 1000
Last updated: 27 December 2021
Court :
AAR, Karnataka
Brief :
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.
Citation :
Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021
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Bimal Jain
Published in GST
Views : 183
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