in case of principle supply exempt, and bundled two or more taxable supplies..
example: school Tuition Fee composite supply bundled with uniform, shoes and note books are also GST exempted.
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Quick Summary
This discussion explores the Goods and Services Tax (GST) implications when schools bundle tuition fees with items like uniforms and books. It questions whether such a bundle, where tuition is exempt, constitutes a composite or mixed supply. The consensus leans towards it being a mixed supply, meaning the entire bundle could become taxable at the highest rate applicable to any item. The advice given is to issue separate invoices for taxable and exempt supplies to avoid complications.
Tuition fees bundled with uniform and books is not a natural bundle and will be treated as mixed supply. The whole supply will become taxable with the highest rate. Better to make separate invoices for taxable and exempt....
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