Appellate Orders

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.