GST on supply of coaching services along with supply of goods/printed material/test papers, uniform, bags

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. Such supplies are not charged separately but a consolidated amount is charged, the major component of which is imparting of coaching. In such circumstances, whether such supply shall be considered, a supply of goods or a supply of services?

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