https://www.taxtmi.com/caselaws?id=409967 Private coaching and training for competitive or professional examinations did not qualify as exempt services of an "educational institution" because the provider was neither conducting recognised education nor granting a qualification recognised by law; the coaching activity was therefore taxable under GST. The services were correctly classified as commercial training and coaching under SAC 9992-999293. Examination-fee collections could be excluded from taxable value only if the prescribed pure-agent conditions were satisfied. Hostel facility and textbook supplies, being bundled with the coaching activity, formed part of a taxable composite supply, with coaching as the principal supply. en-us Wed, 05 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409967 Private coaching and training for competitive or professional examinations did not qualify as exempt services of an "educational institution" because the provider was neither conducting recognised education nor granting a qualification recognised by law; the coaching activity was therefore taxable under GST. The services were correctly classified as commercial training and coaching under SAC 9992-999293. Examination-fee collections could be excluded from taxable value only if the prescribed pure-agent conditions were satisfied. Hostel facility and textbook supplies, being bundled with the coaching activity, formed part of a taxable composite supply, with coaching as the principal supply. Case-Laws GST Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409967