Reetu | Feb 23, 2022 |
GST Rate of 18% Applicable on Goods Such as School Bags, Notebooks, T-Shirts etc. Supplied with Coaching Services
Anti-Evasion Department, Alwar CGST Commissionerate Unit detected a modus operandi relating to short payment of GST on composite supply of Commercial Training or Coaching Services along with goods such as School Bags, Notebooks, T-Shirts, Sweat Shirts, Umbrellas etc. to their students. While the students were charged a lump sum amount for these services/goods, the Tax was deposited on individual supplies of bags, notebooks etc. These types of bundled services fall under the category of “Composite Supplies” and attract GST at the rate of 18%. An amount of Rs. 3.6 Crore has been recovered in the case.
This clarification was provided by Mr. Vivek Johri, Chairman of CBIC (Central Board of Indirect Taxes & Custom) in his News Letter Dated 21st February 2022.
To Read the CBIC News Letter Download PDF Given Below:
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