Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

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

View Source

 


 

You may also like:

  1. Classification of services - principal supply or not - services of coaching to students which also includes along with coaching, supply of goods/printed material/test...

  2. Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below...

  3. Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

  4. Classification of goods - rate of tax - Composite supply or mixed supply - The mixed supply of Instant mix flour of Gota/Methi Gota with Chutney powder/Kadi Chutney...

  5. Classification of goods - Composite supply or Mix supply - The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be...

  6. Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,...

  7. Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,...

  8. Classification of supply - mixed supply or not - Locomotive parts - goods and services are supplied at individual price separately but not for a single price - - AAAin...

  9. Classification of supply - Composite supply or Mixed Supply - The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite...

  10. Classification of activity - printing of leaflet - whether the goods/service - The said supply is a mixed supply as per Section 2(74) of the CGST Act, 2017 and in the...

 

Quick Updates:Latest Updates