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 IELTS exam it is covered under Service Code 999299 Group 99929 and Heading 9992 as education support service and therefore taxable @ of 18% (9% CGST and 9% HGST) vide sr. no. 30 of notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 and corresponding State notification no. 46/ST-2 Dt. 30.06.2017.

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