https://www.taxtmi.com/caselaws?id=368479 Services directly relating to the conduct of examinations by educational institutions, including printing of pre-examination and post-examination items and scanning of results, fall within the exemption in Notification No. 12/2017 and are exempt from GST. For cheque-book printing, the tax treatment turns on ownership of inputs: where paper belongs to the bank, the activity is job work under heading 9988 taxable at 5%; where paper and inks are supplied by the printer, the finished cheque books are goods under heading 4907 and exempt. Aadhaar card printing on paper was treated as a composite printing service under heading 9989 taxable at 12%, while PVC card supply was classified as goods under heading 3920 taxable at 18%. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368479 Services directly relating to the conduct of examinations by educational institutions, including printing of pre-examination and post-examination items and scanning of results, fall within the exemption in Notification No. 12/2017 and are exempt from GST. For cheque-book printing, the tax treatment turns on ownership of inputs: where paper belongs to the bank, the activity is job work under heading 9988 taxable at 5%; where paper and inks are supplied by the printer, the finished cheque books are goods under heading 4907 and exempt. Aadhaar card printing on paper was treated as a composite printing service under heading 9989 taxable at 12%, while PVC card supply was classified as goods under heading 3920 taxable at 18%. Case-Laws GST Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368479