Classification of Printed Educational Materials as Services under GST

The Authority for Advance Ruling, Uttar Pradesh, classified the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University as a service under SAC Code 9989, subject to an 18% GST rate. The ruling determined that the principal supply is the supply of printing falling under the services classification, making the entire supply taxable under GST within the specified jurisdiction.

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Issues involved:
1. Classification of supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University under GST - goods or serviceRs.
2. HSN code for goods or SAC code for services for the above supply.
3. Taxability of the supply of OMR Sheets, Answer Sheets/Examination Copies under GST.

Issue 1: Classification of supply under GST - goods or serviceRs.
The applicant sought advance ruling on whether the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University falls under goods or services category. The jurisdictional officer opined that it is a mixed supply classified as a service under SAC Code 9989 with an 18% GST rate. The Authority for Advance Ruling examined Circular No. 11/11/2017-GST, which clarified that such supplies are composite supplies, and the principal supply determines the classification. Considering the physical inputs used by the applicant, it was concluded that the principal supply is the supply of printing falling under heading 9989 of services classification.

Issue 2: HSN code for goods or SAC code for services for the above supply
The applicant did not provide their interpretation of the law regarding the classification of the supply. The Authority referred to Circular No. 11/11/2017-GST and determined that the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University is a composite supply, with the principal supply being the supply of printing under SAC Code 9989.

Issue 3: Taxability of the supply under GST
The Authority found that the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University falls under SI. No. 27(ii) of Notification No. 11/2017-Central Tax (Rate) and is subject to an 18% GST rate (9% CGST & 9% SGST). Therefore, the ruling declared the supply as taxable under GST within the jurisdiction of Authority for Advance Ruling Uttar Pradesh.

In conclusion, the Authority for Advance Ruling, Uttar Pradesh, ruled that the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University is classified as a service under SAC Code 9989, taxable at an 18% GST rate. This ruling is valid within the specified jurisdiction and subject to relevant provisions of the CGST Act, 2017.

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