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The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel rent and towards hostel food respectively would neither be covered under composite supply nor mixed supply. Further, the declared tariff of a unit of accommodation service below INR 1000/- per day is exempted.
Facts:
M/s. Healersark Resources Private Limited (“the Applicant”) is in the hospitality industry and is into the business of providing boarding, food accommodation, lodging facilities and such other services to M/s. Apollo Med Skills Limited (“AMSL”), which is the project implementing agency for Deen Dayal Upadhyay Grameen Kaushalya Yojana (“DDU-GKY”), a central Government scheme, which is a placement linked skill training scheme which caters to the largest rural poor youth of the country.
As a part of the implementation of the project, AMSL is required to provide such facilities to the candidates enrolled for the training for which, AMSL has engaged the Applicant to provide boarding, lodging facilities and such other agreed services to the candidates enrolled for the training, as per the terms of SOP provided by GOI with respect to the implementation of its projects under DDU-GKY. Further, the Applicant is providing boarding, lodging facilities and such other agreed services for a consideration of INR 9000/- (within Bangalore) and INR 7500/- (outside Bangalore), per candidate per month.
Issues:
Held:
The AAR, Karnataka in Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held as under:
(Author can be reached at info@a2ztaxcorp.com)
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