GST rate for coaching services attract 18 per centA coaching institute cannot deposit Goods & Services Tax (GST) on individual items basis for the supply of notebooks, t-shirts, bags, sweat shirts, etc. to students along with coaching service, Central Board of Indirect Taxes & Custom (CBIC) has clarified.
“These types of bundled services fall under the category of ‘Composite Supply’ and…
Source: https://www.thehindubusinessline.com/economy/coaching-institutes-need-to-pay-gst-on-composite-supply-basis-clarifies-cbic/article65074062.ece