Printing examination materials for educational boards classified as exempt service supply under GST Entry 66

AAR Telangana ruled that printing of examination materials like question papers, OMR sheets, and certificates for educational boards constitutes a composite supply with printing services as the principal supply. The transaction is classified as service under heading 9989 rather than goods supply, since educational institutes own the content while the applicant provides paper and printing. The supply qualifies for GST exemption under Entry 66 of Notification No. 12/2017-CGST as services relating to conduct of examinations by educational institutions are exempt from GST.

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Issues Involved:
1. Exemption of GST on printing of pre-examination items.
2. Exemption of GST on printing of post-examination items.
3. Exemption of GST on scanning and processing of examination results.
4. Applicability of exemption under entry no. 66 of Notification No. 12/2017-Central Tax (Rates).

Summary:

Issue 1: Exemption of GST on printing of pre-examination items
The applicant sought clarification on whether printing services for pre-examination items such as OMR sheets, answer sheets, and marks cards supplied to educational institutions are exempt from GST. The authority concluded that these services are exempt under serial number 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as they are essential for the conduct of examinations by educational institutions.

Issue 2: Exemption of GST on printing of post-examination items
The applicant queried if printing services for post-examination items like marks cards, grade cards, and certificates supplied to educational boards up to higher secondary level are exempt from GST. The authority ruled that these services are also exempt under the same notification, as they are integral to the examination process.

Issue 3: Exemption of GST on scanning and processing of examination results
The applicant asked whether scanning and processing of examination results are exempt from GST. The authority confirmed that these services are exempt under serial number 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as they relate to the conduct of examinations by educational institutions.

Issue 4: Applicability of exemption under entry no. 66 of Notification No. 12/2017-Central Tax (Rates)
The applicant sought to confirm entitlement to exemptions for the aforementioned services under entry no. 66 of the notification. The authority affirmed that the applicant is entitled to avail the exemption for services related to the conduct of examinations, as outlined in the notification and clarified by Circular No. 151/07/2021-GST.

Conclusion:
The authority ruled that the supply of printing services for pre-examination and post-examination items, as well as scanning and processing of examination results, are exempt from GST under entry no. 66 of Notification No. 12/2017-Central Tax (Rate), provided they are supplied to educational institutions.

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