Healersark Resources Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- June 3, 2022
- Type:
- Advance Ruling
- Members:
- B. Raghu Kiran, S.V. Kasi Visweswara Rao
Subject
Provision of lodging and boarding to students undergoing training under healthcare related vocational program is not a 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…
Judgement
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…