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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

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


Coaching Services and Student Kit Classified as Composite Supply, Not Offered Separately by Providers or Partners.

December 7, 2023

Case Laws     GST     AAAR

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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