Supply of coaching services with Books, Uniforms etc attracts 18% GST

In re Resonance Eduventures Limited (GST AAR Rajasthan) Q.1: Applicant (REL) is supplying 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 lump sum amount is charged, the major component of which is imparting of coaching. In such situation, whether such supply of coaching services shall be considered, a supply of goods or a supply of services? Ans.1: In the present case, the supply is a mixed supply of goods as well as services and at...