GST on supply of Printed Textbooks by Coaching Institute

[Mith Moh]

ABC offers professional coaching for courses like ACCA and CMA USA, which involve internationally recognized certifications in the field of finance and accounting. ABC conducts educational programmes through structured classroom lectures, wherein qualified instructors impart training in accordance with the curriculum prescribed by the respective professional bodies. Additionally, students receive study materials, such as printed books, notes, and other reference materials, which are sourced from government-recognized institutions and publishers affiliated with ACCA, IMA USA, and similar organizations. These materials are aligned with the official syllabi of the professional courses, ensuring students have access to the highest quality content necessary for their exam preparation.

Whether the Printed Textbooks supplied to students are exempt from GST?

a)When the textbooks are supplied as part of the Coaching to all enrolled students?

b) When the textbooks are supplied independent of the Coaching as optional item for enrolled students?

c) When the textbooks are supplied independent but at a concessional rate than market value?

What is the classification and GST Rate for e-materials or online materials provided to students?

AI Summary

GST treatment of study materials supplied by coaching institutes raises exemption, bundled supply, optional sale, and e-material classification issues. GST treatment is questioned for printed textbooks, notes and other reference materials supplied by a coaching institute to students enrolled in professional finance and accounting courses. The issue is whether such printed textbooks are exempt when supplied as part of the coaching programme, supplied separately as an optional item, or supplied independently at a concessional price below market value. The query also seeks the classification and GST rate for e-materials or online materials provided to students.