Healersark Resources Private Limited ., In re
Date: February 11, 2022
Subject Matter
Provision of accommodation along with food and other services for a fixed consideration towards accommodation and variable consideration towards food and other services is a composite supply
Summary
The applicant is to extend the services as per the ‘Statement of Work’ (SOW) which includes provision of separate accommodation for girls and boys along with provision of food and other services for a fixed consideration towards accommoda…
The subject reference is made under Section 98(5) of the Tamilnadu Goods & Services Tax Act, 2017 /Central Goods & Services Tax Act 2017 by the Members of Advance Ruling Authority in respect of M/s Healersark Resources Private Limited (hereinafter referred to as Appellant’). The Reference is made vide the Order No. 37/ARA/2021 dated 21.10.2021 of the Tamilnadu State Authority for Adv…