Invoice Format and Composite Supply

[Sangeetha D]

'In a school invoice, where tuition fees, notebooks, and uniforms are supplied together as a composite supply with education being the principal supply, can notebooks and uniforms be considered at a 0% tax rate (since education services are exempt)? And if notebooks and uniforms are sold separately (not bundled with tuition fees), will they be taxable?'

Is this format enough?

ABC Public School

Address: __________

GSTIN (if applicable): __________

Invoice No.: 001

Date: 11-Sep-2025

Student Name: Rahul Sharma

Class: VI

S. No.	Particulars	Qty	Rate (₹)	Amount (₹)	GST Rate	GST Amount
1	Tuition Fee (April – June 2025)	1	15,000	15,000	Exempt	0.00
2	Notebooks & Stationery (bundle)	1	1,200	1,200	Exempt*	0.00
3	School Uniform (bundle)	1	2,000	2,000	Exempt*	0.00

Total Invoice Value: ₹18,200

                             Tax  :  0

Sample format

AI Summary

Bundled tuition, notebooks, uniforms follow education GST exemption if supplied as a single composite supply under GST rules If tuition, notebooks and uniforms are supplied as a single bundled composite supply with education as the principal supply, the entire bundle follows the exemption applicable to education and is tax-exempt; whether a bundle qualifies depends on factual features (single contract/price, no option to purchase separately). If notebooks or uniforms are offered or sold separately, they constitute independent supplies of goods and attract applicable GST rates for stationery and garments, respectively, rather than the education exemption. Parties should confirm current tariff changes or notifications for the precise GST rates before invoicing.