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GST: Service relating to conduct of online exam is composite supply
Case Law Details
- Case Name
- In re Attest Testing Services Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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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 princ...
