https://www.taxtmi.com/caselaws?id=382095 The Authority for Advance Ruling (AAR) ruled that the supply of pre-examination and post-examination printing services to educational boards is exempt from GST under Heading 9992. Printing of railway tickets is taxable at 12% GST, regardless of the paper source. Printing of cheques falls under Nil GST rate under Chapter Heading 4907, but if using the applicant's paper, it is taxable at 12% GST, and if using bank-supplied paper, it is taxable at 5% GST under different headings. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 04 Apr 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382095 The Authority for Advance Ruling (AAR) ruled that the supply of pre-examination and post-examination printing services to educational boards is exempt from GST under Heading 9992. Printing of railway tickets is taxable at 12% GST, regardless of the paper source. Printing of cheques falls under Nil GST rate under Chapter Heading 4907, but if using the applicant's paper, it is taxable at 12% GST, and if using bank-supplied paper, it is taxable at 5% GST under different headings. Case-Laws GST Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382095