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Appellant is offering several individual services in two different combinations to the recipients, depending upon their need for lodging facility. None of the combinations of services being offered is a composite supply, but are mixed supply

Shanti Prime Publication Pvt. Ltd.

Classification of Supply — The Applicant is engaged in supplying flood, laundry, services, housekeeping services, etc. which are not naturally bundled with the lodging service. All these components are independent of each other and can be supplied separately. Applicant also providing lodging services without food and Day Boarders do not laundry services. Therefore, none of the services are bundled together in a natural and there appears to be no principal service. — Sarj Educational Centre, In Re…. [2019] 13 TAXLOK.COM 060 (AAAR-WB)