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Provision of Study Material by the Coaching Centres is a Composite Supply

Rajasthan Appellate Authority for Advance Ruling has held that Study Materials, Uniforms etc. provided by the Coaching Institutes is a Composite Supply where Principle Supply is Coaching Service.


Further, it has been held that it is not a Mixed Supply even if Price Charged is single since any supply can only be mixed supply if it is not a Composite Supply. Accordingly, first test is to check whether it is a Composite Supply or not, if not then only test for mixed Supply.


It is pertinent to mention here that in case of composite supply, charging of single price is not a necessary condition, here necessary condition is that it must be naturally bundled i.e. even if price charged is separate but it is naturally bundled, it will still be considered as Composite Supply.


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Copy of the Order


Resonance Edventures AAAR Order
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Disclaimer:  We did interpretation of Respected Appellate Authority Decision for purely academic purpose. In case, there is any mistake in understanding of the order, we are apologised to the Authority.

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