Whether hostel accommodation including lodging, boarding, food supply, etc provided to students is composite supply of accommodation service ?
TRT-2025-1081

Issue Favourable to Tax Payer ?:- yes

Held - The appellant has a boarding school and it receives hostel fees from students in addition to the tuition fee and other charges. However, stu.....

TRT-2025-369

Issue Favourable to Tax Payer ?:- yes

Held - It is not in dispute that AMSL run the program under the DDU-GKY project, wherein the Boarding and Lodging facilities are to be extended by .....

TRT-2025-367

Issue Favourable to Tax Payer ?:- no

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 co.....

TRT-2025-576

Issue Favourable to Tax Payer ?:- not applicable

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

Examination of the details, agreement and other documents reveals that the app.....

TRT-2025-577

Issue Favourable to Tax Payer ?:- no

Held - The appellant is mainly and principally engaged in imparting training/coaching to their students and thereby providing educational services,.....

TRT-2025-371

Issue Favourable to Tax Payer ?:- yes

 Held - The provision of coaching/training provided by the applicant to their students along with the hostel facility qualifi.....