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    <title>2018 (9) TMI 1769 - AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL</title>
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    <description>The Authority classified the supply of printed question papers for educational examinations as a service of printing rather than goods under the GST Act. The printing of question papers fell under Heading 9992 for Education Services, making the Applicant not liable to pay tax on this service. As the supply was considered an exempt supply, the Applicant was ruled ineligible to claim Input Tax Credit on the inputs used for printing the question papers. The ruling clarified the classification, tax liability, and Input Tax Credit eligibility for such supplies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368033</link>
      <description>The Authority classified the supply of printed question papers for educational examinations as a service of printing rather than goods under the GST Act. The printing of question papers fell under Heading 9992 for Education Services, making the Applicant not liable to pay tax on this service. As the supply was considered an exempt supply, the Applicant was ruled ineligible to claim Input Tax Credit on the inputs used for printing the question papers. The ruling clarified the classification, tax liability, and Input Tax Credit eligibility for such supplies.</description>
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      <pubDate>Fri, 28 Sep 2018 00:00:00 +0530</pubDate>
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