Skip to content

The research platform for Indian law — judgements, legislation and the citations between them. Free to search, with the original document behind every result.

A product of LawSathi.

Research

Search Legislation Research tools

Browse

Courts Case types Topics Most-cited judgements Sources

LawSathi

Practice platform Blog

© 2026 LawSathiTerms PrivacyResearch aid, not the official record.

M/s Logic Management Training Institute — GST AAAR (2021) — LawSathi Research

Home
GST AAAR
2021
M/s Logic Management Training InstituteM/s Logic Management Training Institute

M/s Logic Management Training Institute

GST AAAR5 May 2021AAAR/13/2020

Judgement

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 categorized as a composite supply as defined in S. 2(30) of the GST Act, 2017

Filed as

Appellate Ruling2021

Case details

As recorded by the court registry

Court: GST AAAR
Decided on: 5 May 2021 · May
Case no.: AAAR/13/2020

Similar cases

Judgements on the same questions, provisions and authorities, from every court

Finding judgements on the same questions…