Healersark Resources Private Limited ., In re

Date: June 3, 2022

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
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Subject Matter

Provision of lodging and boarding to students undergoing training under healthcare related vocational program is not a Composite Supply

Composite Supply

Summary

As seen from the information serviced by the applicant, the rent is fixed at the rate of Rs.3500/-whereas the food is charged at Rs.5500/- as per the  head count or actual number of candidates . This means that the price is variable to the exten…

M/s. Healersark Resources Private Limited, 8-2-293/82/A/501P, Above Adidas Showroom, 4th floor, Road No 36, Jubilee Hills, Hyderabad, Telangana-500 033 (Un-registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same excep…

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