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“Management support services of relocation related services” are mixed supply and are covered under SAC 9985 and attract 5% GST.

Classification of Service — The Applicant is engaged in supply of ‘Relocation Management Service’ to its clients located in India, which primarily involves facilitation/administration/management of relocation of client’s employees from one location to another. In this regard, the Applicant enters into relocation service agreements/ statement of work with its clients. The Applicant sought advance ruling on the question “Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?” The Authority ruled out that the services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply, when the services are billed for a single price in case where the relocation related services are actually provided by them. — Cartus India Private Ltd., In Re… [2019] 16 TAXLOK.COM 163 (AAR-Karnataka)