Owing to difference in the opinions of the Members of advance ruling authority on question on which the advance ruling is sought, the case is referred to the Appellate Authority for hearing and decision.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant has stated that they are into the business of hospitality providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited (AMSL).
They have sought Advance Ruling on the following questions:-
1. What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).
2. Is it a composite supply or a mixed supply?
3. Whether the service is exempted vide Notification No. 12/2017-CT (Rate) dated 28.06.2017.
The applicant has stated that, their primary and predominant activity is to provide accommodation to the candidates at the hostel, the supply of food and other amenities is ancillary but an integral part of the principal supply.
Held that— In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 2017, which provides that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
Owing to difference in the opinions of the Members of advance ruling authority on question on which the advance ruling is sought, the case is referred to the Appellate Authority for hearing and decision.
Advance Ruling— Section 98 of CGST Act— In the instant case, applicant has stated that they are into the business of hospitality providing boarding, lodging facilities and such other services to M/s. Apollo Med Skills Limited (AMSL).
They have sought Advance Ruling on the following questions:-
1. What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).
2. Is it a composite supply or a mixed supply?
3. Whether the service is exempted vide Notification No. 12/2017-CT (Rate) dated 28.06.2017.
The applicant has stated that, their primary and predominant activity is to provide accommodation to the candidates at the hostel, the supply of food and other amenities is ancillary but an integral part of the principal supply.
Held that— In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 2017, which provides that where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.