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

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