Where services provided by applicant-assessee are composite in nature, therefore, various activities provided by applicant-assessee are also provided in a composite manner and hostel accommodation services provided by applicant-assessee, being principal supply, which is taxable at 18%, is tax rate for composite supply provided by them – Shriram Sai NEST Ladies Hostel., In re – [2024] 166 taxmann.com 228 (AAR – TAMILNADU)
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Agree Decline
