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

Composite supply of school goods may be arguable when institutions bundle items with education services, affecting GST treatment.
Whether supply of school uniforms, shoes and bags is exempt as part of education services or taxable as distinct goods turns on the supply characterization and the supplier's identity. Textbooks are exempt, while uniforms, shoes and bags are generally taxable when treated as separate, classifiable supplies. Where an educational institution itself supplies these items to enrolled students and the goods are perceived as a single bundled provision, an argument for composite supply arises, but classification is fact-specific and may instead attract GST as mixed or individual supplies.