Kalani Infrastructure Private Limited
Date: May 12, 2020
Subject Matter
Provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a Mixed Supply
Summary
(a) Whether provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students is a composite supply where principal supply is that of rent of hostel accommodation? The provision of hos…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…