AAR : Boarding facility along with lodging, housekeeping etc., a ‘mixed supply’, taxable at 18%

West Bengal AAR holds that boarding facility comprising of lodging, housekeeping, laundry, medical assistance and food offered by the applicant, amounts to ‘mixed supply’ and not ‘composite supply’; Clarifies that while services are rendered under MOU with a school, the applicant is not an educational institute and recipient of service are students and not educational institution, hence benefit under Sl. No. 66 of the Exemption Notification No. 12/2017-CT is not avail...