30 April 2018
I AM A EDUCATIONAL INSTITUTE PROVIDING INTERNATIONAL COURSE. I SALE PRINTED BOOKS AND PROVIDE TRAINING TOO. BOTH CAN BE SOLD SEPARATELY AND TOGETHER.
RATE ON SALE OF PRINTED BOOKS IS 0% RATE ON TRAINING IS 18%
AM I LIABLE TO FOLLOW MIXED SUPPLY CONCEPT? TO SAY I NEED TO CHARGE HIGHEST RATE OF 18% ON BOTH THE SUPPLIES? THANKS IN ADVANCE
01 May 2018
Even though it is mixed supply but sale of books is not linked with the training. Because a student can take training without buying the books from the Institute. Thus in my view the Institute should charge GST @18% on training and nil GST on sale of books.