https://www.taxtmi.com/forum/issue?id=120448 When tuition is the principal supply and notebooks and uniforms are supplied inextricably as ancillary goods, the transaction is a composite supply and the whole bundle assumes the tax character of the exempt education service. If notebooks or uniforms are sold separately, they are independent taxable supplies subject to the GST rates applicable to those goods. Factual packaging and the purchaser's practical option to buy separately determine composite-supply treatment; invoice presentation should reflect bundling versus separate supply and current tariff rates should be confirmed. en-us Thu, 11 Sep 2025 08:48:35 +0530 Tue, 16 Sep 2025 06:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120448 When tuition is the principal supply and notebooks and uniforms are supplied inextricably as ancillary goods, the transaction is a composite supply and the whole bundle assumes the tax character of the exempt education service. If notebooks or uniforms are sold separately, they are independent taxable supplies subject to the GST rates applicable to those goods. Factual packaging and the purchaser's practical option to buy separately determine composite-supply treatment; invoice presentation should reflect bundling versus separate supply and current tariff rates should be confirmed. Discussion-Forum GST Thu, 11 Sep 2025 08:48:35 +0530 https://www.taxtmi.com/forum/issue?id=120448