If the conditions prescribed for "PureAgent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply.
The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as acomposite supply as defined in Section2(30) of the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling under "SAC9992999293 Commercial training and coaching services "being the principal supply and will be liable to GST at the rate applicable for the principal supply
States/UT
Appellate orders File
Appeal Order No. & Date
AAAR/12/2020 dtd. 08-03-2021
AR Order No. and Date, against which Appeal has been filed
KER/84/2029 DTD 20/05/2020
Year
