https://www.taxtmi.com/caselaws?id=446603 The AAAR Rajasthan ruled that coaching services provided with student kits (printed materials, uniforms, bags) constitutes composite supply rather than mixed supply. The authority determined that student kits are integral to coaching services and cannot be separated, as removal would affect students' studies. Since the goods form a small proportion of total value, are not sold separately, and students cannot opt for coaching without receiving the kit, the principal supply is coaching services with goods being ancillary components of the composite supply package. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446603 The AAAR Rajasthan ruled that coaching services provided with student kits (printed materials, uniforms, bags) constitutes composite supply rather than mixed supply. The authority determined that student kits are integral to coaching services and cannot be separated, as removal would affect students' studies. Since the goods form a small proportion of total value, are not sold separately, and students cannot opt for coaching without receiving the kit, the principal supply is coaching services with goods being ancillary components of the composite supply package. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446603