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    <description>Multiple services bundled for examination support and student facilitation were treated as naturally bundled in conjunction with one principal purpose, so the supply was a composite supply rather than a mixed supply. The ruling applied the statutory rule that tax follows the principal supply, which here was the conduct of examinations classified as education support service. On that basis, the bundled exam support services were held taxable at the rate attached to the principal supply, namely 18% GST, split as 9% CGST and 9% HGST.</description>
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      <description>Multiple services bundled for examination support and student facilitation were treated as naturally bundled in conjunction with one principal purpose, so the supply was a composite supply rather than a mixed supply. The ruling applied the statutory rule that tax follows the principal supply, which here was the conduct of examinations classified as education support service. On that basis, the bundled exam support services were held taxable at the rate attached to the principal supply, namely 18% GST, split as 9% CGST and 9% HGST.</description>
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