Case LawOrder No. RAJ/AAAR/03/2023-24

Resonance Eduventures Limited ., In re

Court:: Appellate Authority for Advance Ruling
Bench:: Rajasthan
Date:: November 23, 2023
Type:: Advance Ruling
Members:: Mahendra Ranga, Ravi Surpur

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Subject

Supply of coaching service along with supply of goods/printed material/test papers, uniform, bags and other goods is a composite supply and their principal supply is coaching services.

ClassificationMixed SupplyComposite SupplyPrincipal Supply

Summary

The appellant, a coaching center, shifted its business model to operate through a network partner due to the COVID-19 environment. The coaching services provided included study materials and goods such as bags and uniforms, all charged under a lump s…

Judgement

FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,  RAJASTHAN At the outset, we note that the provisions of both the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made of such dissimilar provisions, a reference to the Central GST Act, 2017 should he treat…

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Section 2(90): Definitions