https://www.taxtmi.com/caselaws?id=387908 Printing of question paper books using content supplied by educational institutions was treated as a composite supply of services, because the printer supplied the physical inputs and performed the printing under confidentiality and restricted-use conditions; it was therefore not a supply of goods under HSN 4901 but a service classified under Heading 9989. The same service was held to fall within serial number 66 of Notification No. 12/2017-Central Tax (Rate), because the expression "relating to" is broad enough to include printing of question papers as a service connected with the conduct of examination by an educational institution. The service was accordingly exempt under the specified entry. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387908 Printing of question paper books using content supplied by educational institutions was treated as a composite supply of services, because the printer supplied the physical inputs and performed the printing under confidentiality and restricted-use conditions; it was therefore not a supply of goods under HSN 4901 but a service classified under Heading 9989. The same service was held to fall within serial number 66 of Notification No. 12/2017-Central Tax (Rate), because the expression "relating to" is broad enough to include printing of question papers as a service connected with the conduct of examination by an educational institution. The service was accordingly exempt under the specified entry. Case-Laws GST Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387908