The Rajasthan Authority of Advance Ruling (AAR) ruled that the GST applicable on supply of coaching services along with supply of goods/printed material/test papers, uniform, bag. The applicant, Symmetric Infrastructure Private Limited intends to provide coaching services to its enrolled students under its supervision through Network partner. The applicant will appoint Network Partner in different cities/towns for rendering and providing, on principal-to-principal basis, training /coaching and other related ancillary functions/services for the courses decided by applicant to its enrolled students. The applicant shall provide study material and student kit which will include test paper, printed material, uniform, bags and other goods. The applicant will also decide the schedule of course, schedule of method of teaching. training/coaching and education to the students. Students enrolled with the applicant will be charged a consolidated amount which will include the supply of goods and / or services, i.e., service of coaching and other supply of related goods like bag, uniform etc.
Source Taxscan
