Whether hostel accommodation including lodging, boarding, food supply, etc provided to students is composite supply of accommodation service ?
TRT-2025-374

Issue Favourable to Tax Payer ?:- no

Held - In the instant case the appellant is supplying various services like supply of food, TV in the dining hall, Playroom, Gym, Housekeeping of e.....

TRT-2025-372

Issue Favourable to Tax Payer ?:- no

Held - The services supplied are more than two and taxable under GST Act, 2017 and are supplied in ordinary course of business by the applicant. It.....

TRT-2025-370

Issue Favourable to Tax Payer ?:- no

Held - “Composite Supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or service.....

TRT-2025-375

Issue Favourable to Tax Payer ?:- yes

Held - On observation of documents/brochure/submitted by the applicant it is evident that the girls residing in both the hostels are provided with .....

TRT-2025-373

Issue Favourable to Tax Payer ?:- no

Held - The Applicant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging.....