GST: Service relating to conduct of online exam is composite supply

In re Attest Testing Services Limited (GST AAR Maharashtra) Question a):- Whether the services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 or a mixed supply defined under section 2(74) of the CGST Act. 2017? Answer:-The subject services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 Question b):-If the services provided by Applicants are considered as composite supply, whether conduct of examination can be considered as principal supply? Answ...