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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of services - principal supply or not - services ...

Case Laws     GST

December 31, 2021

Classification of services - principal supply or not - services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students - Total consolidated amount charged for which Tax invoice issued by the applicant to the student shall be the value of mixed supply by the applicant following the respective arrangement under section 15 of the CGST Act, 2017. - AAR

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