https://www.taxtmi.com/article/detailed?id=12119 Where a coaching institute supplies instruction bundled with student kit for a single lump sum price and coaching is the predominant component, the package is a composite supply with coaching as the principal supply. Indicators of natural bundling include industry practice, single pricing, absence of separate availability, and the ancillary character of goods such as printed material and uniforms. The consolidated amount charged to students is the value of the supply, the institute is the supplier to students while network partners supply services to the institute, and Input Tax Credit is admissible subject to statutory conditions. en-us Tue, 12 Dec 2023 09:57:13 +0530 Tue, 12 Dec 2023 09:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12119 Where a coaching institute supplies instruction bundled with student kit for a single lump sum price and coaching is the predominant component, the package is a composite supply with coaching as the principal supply. Indicators of natural bundling include industry practice, single pricing, absence of separate availability, and the ancillary character of goods such as printed material and uniforms. The consolidated amount charged to students is the value of the supply, the institute is the supplier to students while network partners supply services to the institute, and Input Tax Credit is admissible subject to statutory conditions. Articles Goods and Services Tax - GST Tue, 12 Dec 2023 09:57:13 +0530 https://www.taxtmi.com/article/detailed?id=12119