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 school fees with notebooks and uniforms treated as composite supply; education as principal supply makes entire bundle GST-exempt A school invoicing tuition bundled with notebooks and uniforms constitutes a composite supply where education is the principal supply; because education services are exempt, the entire bundled supply (including notebooks and uniforms) is treated as exempt. If notebooks or uniforms are supplied separately, they are independent supplies of goods and subject to the applicable GST rates for stationery and garments respectively, and not covered by the education exemption. The applicable tax rates for those goods should be verified for any recent or upcoming rate changes effective on specified dates.