Composite supply of exam support services attracts 18% GST: AAR

In re BC Examinations and English Services India Pvt. Ltd (GST AAR Haryana)

1. Whether all the activities involved in the exam support service constitute a mixed supply or a composite supply?

Ans. As observed on facts, the activity involved in the exam support service as proposed at schedule-I part-A and B of the proposed agreement constitute a composite supply.

2. What will be the rate of GST applicable on the exam support service?

Ans. Since the principle supply is conducting of I

Please become a Premium member. If you are already a Premium member, login here to access the full content.