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GST - Highlights / Catch Notes

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Classification of supply - composite supply or mixed supply? - ...

GST

December 7, 2023

Classification of supply - composite supply or mixed supply? - supply of services of coaching to students - The students will only pay for principal supply and anyways are going to receive the student kit. The student kit is part of the package of the coaching services and is not sold separately by the appellant or even by their network/channel partner. It is therefore to be treated as composite supply. - AAAR

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