School uniform, bags and shoes

[SK Krishna]

Dear sir/madam,

Whether supply of school uniform, shoes & bags to be treated as composite supply and hence eligible to claim exemption under Educational service (or) to be treated as mixed supply and therefore liable for GST Levy? Kindly clarify and discuss any case laws / Advance ruling are available in this regard.

Thank you.

AI Summary

Debate on GST Classification: Are School Uniforms, Shoes, and Bags Composite Supplies or Mixed Supplies? Section 2(30) Implications. A discussion on the Goods and Services Tax (GST) treatment of school uniforms, shoes, and bags, debated whether these items should be considered composite or mixed supplies. Some participants argued that these items, when supplied together, might be seen as composite supplies integral to educational services, potentially exempt from GST. Others contended they should be classified separately, attracting GST. The debate highlighted differing interpretations, with some emphasizing the need for a single price and natural bundling for composite supplies, while others pointed out that such a combination might lead to litigation. The consensus was unclear, reflecting varied perspectives.