{"id":254833,"date":"2021-09-29T09:00:43","date_gmt":"2021-09-29T03:30:43","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=254833"},"modified":"2021-09-29T11:38:26","modified_gmt":"2021-09-29T06:08:26","slug":"supplying-coaching-services-along-with-printed-material-test-papers-etc-whether-supply-of-goods-or-services-raj-aar-explains-how-to-determine-cases-of-composite-supply","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/29\/supplying-coaching-services-along-with-printed-material-test-papers-etc-whether-supply-of-goods-or-services-raj-aar-explains-how-to-determine-cases-of-composite-supply\/","title":{"rendered":"Supplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply"},"content":{"rendered":"

Rajasthan Authority for Advance Ruling, GST: <\/strong>Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax)\u00a0 determined\u00a0whether supplying of coaching services along with supply of goods\/printed material\/test papers, uniforms, bags and other goods to students shall be considered a supply of goods or supply of services.<\/p>\n

Questions for consideration:<\/span><\/h3>\n
    \n
  • Applicant supplied services of coaching to students which also included along with coaching, supply of goods\/printed material\/test papers, uniform, bags and other goods to students. Such supplies were not charged separately but a consolidated amount was charged. The major component of which was imparting of coaching. In such circumstances, whether such supply shall be considered, a supply goods or a supply of services?<\/li>\n
  • If the answer to the aforementioned first question is supply of service, whether such supply shall be considered as composite supply? If yes, what shall be the principal supply?<\/li>\n
  • Applicant provides coaching service under a business model through Network Partners as per sample agreement attached, containing obligations of Applicant and Network partners. Accordingly, the network partner provides the services to the students on behalf of Applicant. In such a case, who shall be considered as supplier of service and recipient of service under the agreement?<\/li>\n
  • Subject to the above question, what shall be the value of service provided by Applicant to students and by network partner to Applicant?<\/li>\n
  • Whether both, Applicant and network partner can avail eligible ITC for their respective supplies?<\/li>\n<\/ul>\n

    Findings, Analysis & Conclusion<\/span><\/h3>\n

    In the instant case, the applicant was providing coaching service to its enrolled students for consideration which will be a lump sum amount for both goods and services.<\/p>\n

    Therefore, transaction of supply of coaching service for consideration falls under the ambit of \u201cSupply of Service\u201d.<\/p>\n

    As the supply involves multiple services and goods, the issue has to be examined whether the said supply is s Composite Supply or a Mixed Supply.<\/p>\n

    In the present case there is a principal supply of goods or services which constitutes the predominant element of a composite supply. Classification of this composite supply as goods or service would depend on which Supply is the principal supply which is also to be determined on the basis of facts and circumstances of the present case.<\/p>\n

    Therefore, in the instant case, the applicant along with coaching services provided goods in the form of uniforms, bags, study material etc.<\/p>\n

    \n

    Supply of goods is a part of supply of service shall qualify as composite supply’. The principal supply being the supply of coaching service to the students, tax on such supply shall be levied accordingly.<\/span><\/p>\n<\/blockquote>\n

    Further, the AAR also observed that where services are provided by the applicant to the students. students shall be regarded as recipient as consideration is payable for the supply of goods or services or both by the students to the applicant. Similarly. Network partner will be regarded as a provider of service to the applicant<\/p>\n

    Bench also noted that, the values of goods are part of the value of services provided by the applicant and charged a consolidated amount to the students. Therefore, the consolidated value for which tax invoice is issued shall be the taxable value.<\/p>\n

    As per Section 16(1) of the CGST Act, Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, been titled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.<\/p>\n

    Hence, in the present matter, applicant was a registered person and could avail eligible ITC as per provisions of GST Act.<\/p>\n

    Ruling<\/span><\/h3>\n

    Pointwise conclusion:<\/strong><\/p>\n

      \n
    • Supply by the applicant will be considered \u201cSupply of Service\u201d.<\/li>\n
    • The \u2018supply\u2019 stated above shall be considered as Composite Supply, and Coaching Service shall be principal supply.<\/li>\n
    • Applicant will be service provider to the students and Network partner will be service provider to the applicant.<\/li>\n
    • Total consolidated amount charged for which Tax invoice generated by the applicant will be the value of service supply by the applicant.<\/li>\n
    • Applicant can avail eligible ITC as per provisions of GST Act, 2017.<\/li>\n<\/ul>\n

      [Symmetric Infrastructure (P) Ltd., In re.; Raj\/AAR\/2021-22\/09; decided on 2-09-2021]<\/p>\n

      \n

      Advocate before the AAR:<\/strong><\/p>\n

      Present for the applicant: Sanjiv Agrawal<\/p>\n","protected":false},"excerpt":{"rendered":"

      Rajasthan Authority for Advance Ruling, GST: Bench of J.P. Meena (Member Central Tax) and M.S. Kavia (State Tax)\u00a0 determined\u00a0whether supplying of coaching <\/p>\n","protected":false},"author":8808,"featured_media":236824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[47268,31232,6241,29554,29785,47269,7521,47270,2621],"class_list":["post-254833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-coaching-service","tag-composite-supply","tag-gst","tag-itc","tag-law","tag-rajasthan-authority-for-advance-ruling","tag-students","tag-supply-of-service","tag-Tax"],"yoast_head":"\nSupplying coaching services along with printed material, test papers, etc., Whether supply of goods or services: Raj AAR explains how to determine cases of composite supply | SCC Times<\/title>\n<meta name=\"description\" content=\"Supplying coaching services along with 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Kiran Reddy (Central) has stated that the provisions of Central Goods\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266942,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/17\/whether-supply-of-hostel-accommodation-along-with-food-is-a-composite-supply\/","url_meta":{"origin":254833,"position":2},"title":"Whether supply of hostel accommodation along with food is a composite supply? GST AAAR Rajasthan elucidates","author":"Bhumika Indulia","date":"May 17, 2022","format":false,"excerpt":"Rajasthan Appellate Authority for Advance Ruling: The Bench of Pramod Kumar Singh, Member (Central Tax) and Ravi Jain, Member (State Tax) while addressing a matter held that hostel seat should be considered as a unit of accommodation. Factual Background Appellant had filed an appeal against the ruling issued by Authority\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268009,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools\/","url_meta":{"origin":254833,"position":3},"title":"AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools","author":"Editor","date":"June 6, 2022","format":false,"excerpt":"Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by them. Factual Background: The applicant herein is registered under the Goods and\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":364899,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/28\/gujarat-appellate-aar-on-itc-claim-on-share-buyback-expenses\/","url_meta":{"origin":254833,"position":4},"title":"Inside Gujarat Appellate AAR order refusing Input Tax Credit claim on buyback expenditure of Gujarat Narmada Valley Fertilizers & Chemical’s shares","author":"Adyasha Mohanty","date":"October 28, 2025","format":false,"excerpt":"Reaffirming the principle that transactions in securities fall outside the ambit of GST, the Gujarat Appellate Authority for Advance Ruling held that ITC on share buyback expenses is inadmissible and must be reversed under Section 17(3) of the CGST Act, 2017.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"ITC claim on share buyback expenses","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/ITC-claim-on-share-buyback-expenses.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":277195,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/10\/west-bengal-authority-for-advance-ruling-conservancy-and-solid-waste-management-services-are-exempted-from-gst-if-the-value-of-goods-involved-in-such-composite-supply-does-not-exc\/","url_meta":{"origin":254833,"position":5},"title":"AAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply","author":"Editor","date":"November 10, 2022","format":false,"excerpt":"Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy\/solid waste management services is exempted from Goods and Services Tax (\u2018GST\u2019), the two-member bench of Brajesh Kumar Singh and Joyjit Banik held that the applicant's supply to the Howrah Municipal Corporation (\u2018HMC\u2019)\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance 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