Symmetric Infrastructure Private Limited ., In re
Date: September 2, 2021
Subject Matter
Service of coaching to students which also includes supply of printed material/test papers/uniform etc is a Composite supply of service
Summary
(Q) 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 amou…
Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…