All activities involved in exam support services constitute composite supply; attract 18% GST

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Where applicant is providing ‘Exam Support Services’ and Student Facilitation Services to British Council, UK (BCUK) in respect of International English Language Testing System (‘IELTS’) activity involved in exam support service constitute a composite supply and since principle supply is conducting of IELTS exam, it is covered under Service Code 999299 Group 99929 and Heading 9992 as education support service and, therefore, taxable at rate of 18 per cent (9 per cent CGST and 9 per cent SGST)

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