https://www.taxtmi.com/caselaws?id=368343 The ruling determined that the supply of printed question papers for educational institutions conducting examinations is classified as a service rather than goods under the GST Act. The Applicant was exempted from paying GST on this service and was ineligible to claim input tax credit due to the nature of the transaction and ownership of the content. The service was classified under a specific SAC code, and the Applicant was confirmed to be exempt from GST under relevant notifications, with restrictions on availing credit for inputs used in providing printing services to educational institutions. en-us Fri, 28 Sep 2018 00:00:00 +0530 Mon, 03 Mar 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368343 The ruling determined that the supply of printed question papers for educational institutions conducting examinations is classified as a service rather than goods under the GST Act. The Applicant was exempted from paying GST on this service and was ineligible to claim input tax credit due to the nature of the transaction and ownership of the content. The service was classified under a specific SAC code, and the Applicant was confirmed to be exempt from GST under relevant notifications, with restrictions on availing credit for inputs used in providing printing services to educational institutions. Case-Laws GST Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368343