https://www.taxtmi.com/forum/issue?id=118735 Whether supply of school uniforms, shoes and bags is exempt as part of education services or taxable as distinct goods turns on the supply characterization and the supplier's identity. Textbooks are exempt, while uniforms, shoes and bags are generally taxable when treated as separate, classifiable supplies. Where an educational institution itself supplies these items to enrolled students and the goods are perceived as a single bundled provision, an argument for composite supply arises, but classification is fact-specific and may instead attract GST as mixed or individual supplies. en-us Tue, 05 Sep 2023 16:50:09 +0530 Thu, 23 Jan 2025 14:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118735 Whether supply of school uniforms, shoes and bags is exempt as part of education services or taxable as distinct goods turns on the supply characterization and the supplier's identity. Textbooks are exempt, while uniforms, shoes and bags are generally taxable when treated as separate, classifiable supplies. Where an educational institution itself supplies these items to enrolled students and the goods are perceived as a single bundled provision, an argument for composite supply arises, but classification is fact-specific and may instead attract GST as mixed or individual supplies. Discussion-Forum GST Tue, 05 Sep 2023 16:50:09 +0530 https://www.taxtmi.com/forum/issue?id=118735