Case Law Details
Case Name : In re In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan)
Appeal Number : Advance Ruling No. RAJ/AAR/2021-22/09
Date of Judgement/Order : 02/09/2021
Related Assessment Year :
Courts :
AAR Rajasthan Advance Rulings
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In re In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan)
Q.1 Applicant supplies 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. Suc
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Sir,
Kindly refer to my article published on your website on 16.1.2022, titled,
“Educational expenses-Contradictory Advance Rulings of AAR Rajasthan”, wherein I drew attention to the ruling dated 28.12.2021 tendered by the same AAR of Rajasthan in,
Resonance Eduventures Limit, Kota (Raj) (2022) 37 J.K.Jain’s GST & VR 19, with similar facts,
where it has been held that Coaching Services to students including supply of goods/printed material/test papers, uniform, bags and other goods to students, which are not charged separately but a consolidated amount is charged, the major component of which is imparting of coaching will be treated as “Mixed Supply” of goods & services liable to highest rate of tax.
My View.─In my view, it is a case of ‘Mixed Supply’ & the Ruling given in the case of Symmetric Infrastructure Private Limited by AAR Rajasthan, is wrong.
For further details, one can refer my analysis on Page R-8 published in the magazine (2022) 37 J.K.Jain’s GST & VR.
CA Om Prakash Jain s/o J.K.Jain, Jaipur
Tel No. 9414300730