Wellness facilities may become costlier for consumers with the Gujarat-based authority for advance rulings (AAR) calling for the imposition of 18 per cent goods and services tax (GST) on these services if such centres offer different packages depending on the category of rooms the customer has to choose from.AAR holds that GST would be imposed on the composite supply of services in the same manner as is imposed on hotels, inn, guest houses and clubs. Eighteen per cent tax is imposed on this category. AAR said the element of accommodation becomes the primary activity in the entire package offered.