माल और सेवा कर परिषद Goods & Se₹vices Tax Council

The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018.

Advance Ruling Pronounced by AAR upheld.  Appeal Rejected

Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorised as a composite suppy as defined in S. 2(30) of the GST Act, 2017.

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

PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

Additional Discount liable to added to consideration payable by customer or dealers to appellant and liable to pay GST.