AAAR/13/2020 dtd 05-05-2021 of Logic Management Training Institute
GST AAARAAAR/13/2020 dtd 05-05-2021
Case brief
from the order text
What is this about?
Logic Management Training Institute…
Case summary
From the record, as published by the registry
Recorded against
Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorised as a composite suppy as defined in S. 2(30) of the GST Act, 2017.
Filed asAppellate Ruling