Mody Education Foundation ., In re
Date: October 27, 2021
Subject Matter
Provision of hostel facility which includes lodging and boarding facility wherein food shall also be served to the students is a 'Mixed Supply'
Summary
The applicant provides hostel facility which includes lodging and boarding facility wherein food shall be served in dining hall to the students. The applicant charges directly from the students and charges for hostel facility comes out less than 1000…
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…