Applicability of composite GST on coaching classes

Catching classes will fall under the Supply of services .

The composition scheme for service providers gives an option to taxpayers rendering services having aggregate annual turnover up to Rs. 50 lakh to pay tax at a nominal rate, subject to conditions. The following persons can opt into this scheme:

1. Supplier of services only (i.e., service providers)
2. Suppliers of goods and services (i.e., those suppliers who were not eligible for composition scheme earlier)

Hence u can opt for composition scheme if u r services are below the 50lacs.