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    <description>The ruling determined that the supply in question is a mixed supply of goods and services, attracting the highest tax rate of 18%. It clarified that the supply does not qualify as a composite supply but falls under the category of a mixed supply. The applicant was identified as the supplier of the mixed supply to the students, while the network partner was recognized as the supplier of services to the applicant. The valuation of the mixed supply was based on the total amount charged to the students. Additionally, the applicant was deemed eligible to claim Input Tax Credit on the GST paid for the supplies, subject to specified conditions.</description>
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      <description>The ruling determined that the supply in question is a mixed supply of goods and services, attracting the highest tax rate of 18%. It clarified that the supply does not qualify as a composite supply but falls under the category of a mixed supply. The applicant was identified as the supplier of the mixed supply to the students, while the network partner was recognized as the supplier of services to the applicant. The valuation of the mixed supply was based on the total amount charged to the students. Additionally, the applicant was deemed eligible to claim Input Tax Credit on the GST paid for the supplies, subject to specified conditions.</description>
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