https://www.taxtmi.com/article/detailed?id=9990 The AAR concluded that a coaching institute's consolidated enrolment charge comprising tuition plus study materials and kits is a supply of service, specifically a composite supply with coaching as the principal supply. Under the network-partner model the institute is the service provider to students and the network partner is a service provider to the institute. The institute's taxable value is the consolidated amount invoiced to students, and the institute may claim input tax credit under GST; the partner's ITC entitlement was not answered. en-us Fri, 10 Sep 2021 18:53:07 +0530 Fri, 10 Sep 2021 18:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9990 The AAR concluded that a coaching institute's consolidated enrolment charge comprising tuition plus study materials and kits is a supply of service, specifically a composite supply with coaching as the principal supply. Under the network-partner model the institute is the service provider to students and the network partner is a service provider to the institute. The institute's taxable value is the consolidated amount invoiced to students, and the institute may claim input tax credit under GST; the partner's ITC entitlement was not answered. Articles Goods and Services Tax - GST Fri, 10 Sep 2021 18:53:07 +0530 https://www.taxtmi.com/article/detailed?id=9990