https://www.taxtmi.com/forum/issue?id=120991 Printed textbooks supplied by a coaching institute must be tested to see whether they form part of a composite supply with coaching services or constitute a separate supply. If the books are integral to the coaching package, they are taxed with the principal service. If supplied independently, including as an optional item or at a concessional price, they may be treated as exempt printed books under Heading 4901, subject to classification conditions. E-materials and online study materials are generally taxable as digital or online services. en-us Thu, 02 Jul 2026 14:42:13 +0530 Sat, 04 Jul 2026 05:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120991 Printed textbooks supplied by a coaching institute must be tested to see whether they form part of a composite supply with coaching services or constitute a separate supply. If the books are integral to the coaching package, they are taxed with the principal service. If supplied independently, including as an optional item or at a concessional price, they may be treated as exempt printed books under Heading 4901, subject to classification conditions. E-materials and online study materials are generally taxable as digital or online services. Discussion-Forum GST Thu, 02 Jul 2026 14:42:13 +0530 https://www.taxtmi.com/forum/issue?id=120991