In re Resonance Eduventures Limited (GST AAR Rajasthan)
The order is important as it contradicts its own ruling in Symmetric Infrastructure Private Limited dated 02.09.2021 in which Supply of 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 was held as Composite supply, and Coaching service was held as principal supply.
In this Ruling AAR held that the supply is a mixed supply of goods as well as services and attracts highest rate of tax @ 18% (i.e. 9% CGST+ 9% SGST or 18% in case of IGST).
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s Resonance Eduventures Limited, A46 and 52, CG TOWER IPIA, Near City Mall, Jhalawar Road, Kota-324005, RAJASTHAN (hereinafter the Applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a), (c) & (d) given as under: –
(a)Classification of any goods or services or both; (c) determination of time and value of supply of goods or services or both, and (d) admissibility of input tax credit of tax paid or deemed to have been paid
Further, the applicant being a registered person (GSTIN is 08AADCR5581M1ZT) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
A. SUBMISSION OF THE APPLICANT: (in brief)
Tire applicant is registered under Goods and Service Tax under the categories of “Commercial Training or Coaching Centre Services” and “Advertising Agency’s Services” of the CGST Act, 2017.The applicant has been providing coaching services under the physical classroom mode but now due to Covid environment, it is shifting its business model through remote channel partner network.
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