Coaching services with other supply viz. test paper, printed material, bag, uniform etc. is a composite supply of services

Last updated: 14 September 2021
Quick Summary
This ruling clarifies that when coaching services are provided along with goods such as test papers, uniforms, and bags for a single consolidated fee, it is considered a composite supply. The primary component of this supply is the coaching service itself, making it the principal supply. The applicant providing the coaching is deemed the supplier to the students, while network partners acting on their behalf are suppliers to the applicant.

Court :
Advance Ruling No. RAJ/AAR/2021-22/09 dated September 02, 2021

Brief :
In SYMMETRIC INFRASTRUCTURE PVT.LTD. [Advance Ruling No. RAJ/AAR/2021-22/09 dated September 02, 2021], Symmetric Infrastructure Pvt. Ltd ("the Applicant'') has sought an advance ruling on certain issues in relation to coaching services and its taxability.

Citation :
Rajasthan Authority for Advance Ruling (RAAR)

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Bimal Jain
Published in GST
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