Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
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The AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing services are the principal supply, not goods. The authority ruled that services related to both pre-examination items (hall tickets, question papers, OMR sheets, answer booklets) and post-examination items (mark sheets, certificates, grade sheets) provided to educational institutions are exempt from GST under Sr. No. 66(b)(iv) of N/N. 12/2017-CT(Rate) as amended by N/N. 02/2018-CT(Rate). Additionally, scanning and processing of examination results for educational institutions also qualifies as exempt services under the same notification. This ruling aligns with Circular No. 151/07/2021-GST which clarifies exemption status for various services provided by educational boards.
The AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing services are the principal supply, not goods. The authority ruled that services related to both pre-examination items (hall tickets, question papers, OMR sheets, answer booklets) and post-examination items (mark sheets, certificates, grade sheets) provided to educational institutions are exempt from GST under Sr. No. 66(b)(iv) of N/N. 12/2017-CT(Rate) as amended by N/N. 02/2018-CT(Rate). Additionally, scanning and processing of examination results for educational institutions also qualifies as exempt services under the same notification. This ruling aligns with Circular No. 151/07/2021-GST which clarifies exemption status for various services provided by educational boards.
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