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

Composite supply and printed books exemption shape GST treatment of coaching materials, while e-materials remain taxable.
Printed textbooks supplied by a coaching institute must be tested to see whether they form part of a composite supply with coaching services or constitute a separate supply. If the books are integral to the coaching package, they are taxed with the principal service. If supplied independently, including as an optional item or at a concessional price, they may be treated as exempt printed books under Heading 4901, subject to classification conditions. E-materials and online study materials are generally taxable as digital or online services.