GST DAILY – 152

Coaching service provided for lump sum consideration along with books, uniform etc. to be treated as composite supply

In the case of RESONANCE EDVENTURES LTD. THE RAJASTHAN APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST,  decided on 23-11-2023 

👉 Rulings:-

✔️ Supply of study material and student kit which includes test paper, printed material, uniform, bags and other goods- Coaching service provided to enrolled students for lump sum consideration for both goods and services – Hence, supply of coaching service by applicant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply, principal supply being supply of coaching service to students – Tax on such supply shall be levied accordingly

 Section 2(30) read with section 2(90) of Central Goods and Services Tax Act, 2017    

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