TaxTMI 
TaxTMI 
GST on supply of Printed Textbooks by Coaching Institute
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....ST on supply of Printed Textbooks by Coaching Institute<br> Query (Issue) Started By: - Mith Moh Dated:- 2-7-2026 Last Reply Date:- 4-7-2026 Goods and Services Tax - GST<br>Got 9 Replies<br>GST<br>ABC offers professional coaching for courses like ACCA and CMA USA, which involve internationally recognized certifications in the field of finance and accounting. ABC conducts educational programmes thr....
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....ough structured classroom lectures, wherein qualified instructors impart training in accordance with the curriculum prescribed by the respective professional bodies. Additionally, students receive study materials, such as printed books, notes, and other reference materials, which are sourced from government-recognized institutions and publishers affiliated with ACCA, IMA USA, and similar organizat....
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....ions. These materials are aligned with the official syllabi of the professional courses, ensuring students have access to the highest quality content necessary for their exam preparation. Whether the Printed Textbooks supplied to students are exempt from GST? a)When the textbooks are supplied as part of the Coaching to all enrolled students? b) When the textbooks are supplied independent ....
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....of the Coaching as optional item for enrolled students? c) When the textbooks are supplied independent but at a concessional rate than market value? What is the classification and GST Rate for e-materials or online materials provided to students? Reply By Shilpi Jain: The Reply: It is required to analyse whether the books that are sold are a composite supply with the coaching services o....
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....r can be regarded as a spearate supply. In the case of latter there can be an exemption. Reply By Sadanand Bulbule: The Reply: Printed textbooks supplied as an integral part of coaching may qualify as a naturally bundled composite supply taxable at the rate applicable to coaching services, whereas books supplied independently - whether optional or at a concessional price - are generally class....
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....ifiable as "printed books" exempt from GST if they satisfy the conditions of Heading 4901, while e-materials or online study materials are treated as taxable digital/online educational content or OIDAR/services, generally attracting 18% GST. Reply By KASTURI SETHI: The Reply: Whether the Printed Textbooks supplied to students are exempt from GST ? a) When the textbooks are supplied as part....
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.... of the Coaching to all enrolled students ? It is a composite supply. No exemption available for textbooks. See Advance Ruling in Ref. 2023 (13) Centax 139 (AAAR-Rajasthan} b) When the textbooks are supplied independent of the Coaching as optional item for enrolled students ? Exemption available. NIL rate under HSN : 4901 10 10 c) When the textbooks are supplied independent but at a co....
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....ncessional rate than market value ? Exemption available NIL rate 4901 10 10 What is the classification and GST Rate for e-materials or online materials provided to students? 9984 (@ 18 %, if provided separately OIDAR Services. As a composite supply 9992 Rate 18 % Reply By Mith Moh: The Reply: In connection with textbooks being supplied at concessional rate, wouldn't it be conside....
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....red as a composite supply as part of Coaching Service? because, the student cannot buy the textbooks at that concessional price without enrolling in the coaching. Isn't the separate itemization a mere valuation split of a single composite transaction? Reply By Mith Moh: The Reply: In connection with textbooks being supplied at concessional rate, wouldn't it be considered as a composit....
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....e supply as part of Coaching Service? because, the student cannot buy the textbooks at that concessional price without enrolling in the coaching. Isn't the separate itemization a mere valuation split of a single composite transaction? Reply By KASTURI SETHI: The Reply: This is with reference to serial no. 3.1. Q, When the textbooks are supplied independent of the Coaching as optional i....
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....tem for enrolled students ? Ans. In the backdrop of serial no.3.1, if it is so, you should not talk of independent supply of textbooks. Your question and cross -question are contradictory. Reply By Mith Moh: The Reply: Sir, The scenario in 3.1 is that, ABC is providing coaching services to students and textbooks are supplied independant of coaching to "enrolled students". The supply is ....
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....purely optional. There is no mandate that an enrolled student has to buy a textbook and it is invoiced separately. Both b) and c) cover the same scenario except for that in c) the textbooks are sold at a concessional rate. In either case, no student who has not enrolled can purchase textbooks. However, purchase of textbook is not mandatory and a student can opt for the course alone without purchas....
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....e of textbook. When this optional supply is provided at concessional rate, isn't the separate itemization a mere valuation split of a single composite transaction? Reply By Sadanand Bulbule: The Reply: In the last situation explained, the factor of determination of "consideration" matters crucial and it has to be reckoned in terms of Section 15 of the CGST Act. Reply By KASTURI SETHI: ....
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.... The Reply: W.r.t. serial no.4.1 Q. When this optional supply is provided at concessional rate, isn't the separate itemization a mere valuation split of a single composite transaction ? A. NO.<br> Discussion Forum - Knowledge Sharing ....