Held - To qualify any supply as a "composite supply", the following conditions must be satisfied:

• There must be two or more taxable supplies of goods or services or any combination thereof; 
• Such supplies of goods or services must be naturally bundled; 
• Such supplies of goods or services are made in conjunction with each ordinary course of business; and
• One of such combination of supplies of goods o.....

Held - It is evident AMSL extends training for up-skilling rural youth under the DDU-GKY project, wherein the programs are residential. In order to provide the 'Hospitality services' required to be provided to the students enrolled, AMSL has entered into agreement with the applicant for supply of 'Hospitality services', which includes provision of Lodging separately for boys & girls and boarding facilities.

As stated in para supra, t.....

Held - The applicant is providing boarding and lodging facilities and other services which are taxable under CGST Act 2017. The applicant has submitted few sample invoices raised by him towards the services provided by him to AMSL, which shows that he is raising 2 separate invoices, one towards hostel rent and one towards hostel food. Also from the agreement it is seen that the charges are defined separately for accommodation and for food and .....

Held - As per Section 2 (74) of the CGST Act the term “mixed supply” means two or more individual supplies of goods or services, or any combination thereof made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply.

In the instant case the appellant is supplying services of food along with Hostel Accommodation service. In view of the discussion, it is held that .....

Held - Ruling per: Smt. K. Latha Member SGST:

The Hostel, Boarding and other facilities are given to the candidates as enrolled under the scheme by AMSL. Hence the service rendered by Healers Ark Resources Private Limited to Tvl. Apollo med Skills, Limited is only a business support services classifiable under SAC Code 668699 other support services which is taxable @ 9% CGST 9% SGST. Hence in my opinion the question rais.....

Held - The supply of hosiery goods followed by the supply of goods under promotional scheme shall not take place for a single price. As the supply of the aforesaid two items shall be made for different prices, it doesn’t satisfy the condition of being ‘made for a single price’ and the supplies, therefore, cannot be regarded as mixed supply.

The question therefore comes whether the supply involved in the instant case can be termed a.....