https://www.taxtmi.com/caselaws?id=412137 The ruling determined that the supply by the applicant is classified as a "Supply of Service" under the CGST Act, 2017. It was further established that the supply constitutes a Composite Supply, with coaching services being the principal supply. The applicant was identified as the service provider to the students, while the network partner was deemed the service provider to the applicant. The value of the service provided was to be based on the total consolidated amount charged to students. Additionally, both the applicant and the network partner were confirmed eligible to avail Input Tax Credit under the GST Act, 2017. en-us Thu, 02 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412137 The ruling determined that the supply by the applicant is classified as a "Supply of Service" under the CGST Act, 2017. It was further established that the supply constitutes a Composite Supply, with coaching services being the principal supply. The applicant was identified as the service provider to the students, while the network partner was deemed the service provider to the applicant. The value of the service provided was to be based on the total consolidated amount charged to students. Additionally, both the applicant and the network partner were confirmed eligible to avail Input Tax Credit under the GST Act, 2017. Case-Laws GST Thu, 02 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412137