M/s Eco Wood (Pvt) Ltd, Alappuzha
GST AAARAAAR/12/2020
Case summary
From the record, as published by the registry
Recorded against
If the conditions prescribed for "Pure Agent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply. The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as a composite supply as defined in Section2(30) of the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling
Filed asAppellate Ruling2021
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