TaxTMI 
TaxTMI 
TaxTMI 
Invoice Format and Composite Supply
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....nvoice Format and Composite Supply<br> Query (Issue) Started By: - Sangeetha D Dated:- 11-9-2025 Last Reply Date:- 16-9-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>"In a school invoice, where tuition fees, notebooks, and uniforms are supplied together as a composite supply with education being the principal supply, can notebooks and uniforms be considered at a 0% tax rate (since e....
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....ducation services are exempt)? And if notebooks and uniforms are sold separately (not bundled with tuition fees), will they be taxable?" Is this format enough? ABC Public School Address: __________ GSTIN (if applicable): __________ Invoice No.: 001 Date: 11-Sep-2025 Student Name: Rahul Sharma Class: VI S. No. Particulars Qty Rate (Rs.) Amount (Rs.) GST Rate GST Amount 1 Tui....
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....tion Fee (April - June 2025) 1 15,000 15,000 Exempt 0.00 2 Notebooks & Stationery (bundle) 1 1,200 1,200 Exempt* 0.00 3 School Uniform (bundle) 1 2,000 2,000 Exempt* 0.00 Total Invoice Value: Rs.18,200 Tax....
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.... : 0 Sample format Reply By Sadanand Bulbule: The Reply: 1. When tuition fees + notebooks + uniforms are supplied together, it is Composite supply is defined in Section 2(30) of the CGST Act. In your case: Principal supply = Education service (which is exempt under Entry 66 of Notification No. 12/2017-Central Tax (Rate)). Notebooks and uniforms are ancillary to the education servi....
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....ce when supplied together in one bundle (invoice). As per Section 8 of CGST Act, the tax rate of the principal supply applies to the whole composite supply. Since education is exempt, the entire bundle (tuition + notebooks + uniforms) becomes exempt. That means notebooks and uniforms also get exemption when supplied inextricably bundled with tuition fees. 2. When notebooks or uniforms are sold se....
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....parately (not with tuition fees), these are treated as independent supplies of goods. Notebooks = taxable at the GST rate applicable to paper/stationery (generally 12%). Uniforms = taxable at the applicable GST rate on garments (usually 5% or 12% depending on value). They will not be exempt simply because the school is an educational institution. Exemption under Notification No. 12/2017 applies on....
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....ly to "education services" and not to sale of goods. However examine/ascertain the revised rate of tax on note books and uniforms in GST-02 effective from 22/09/2025. Reply By Shilpi Jain: The Reply: If its one package that you are providing and students have no option but to buy the entire package (of fees, notebooks, uniform) as it is then it can be regarded as a composite supply. Factual asp....
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....ects very important to conclude on this.<br> Discussion Forum - Knowledge Sharing ....