AAAR : Lodging, housekeeping, food, etc. supplied by 'Boarding House, not 'composite supply', upholds AAR

West Bengal AAAR finds no reason to interfere with the order of AAR that boarding facility comprising of lodging, housekeeping, laundry, medical assistance and food offered by the appellant, a private boarding house, amounts to ‘mixed supply’; Rejects appellant’s plea that it should be considered an educational institution within the meaning of clause 2(y) of the Notification No. 12/2017-CT (Rate) dated June 28, 2017, eligible to exemption under Sr. No. 66; Fu...