Resonance Eduventures Limited ., In re
Date: December 28, 2021
Subject Matter
Supply consisting of coaching service as well as goods/printed material/test papers, uniform etc to students is a 'mixed supply'
Summary
The 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 of goods & service are not charged separately…
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 provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…