https://www.taxtmi.com/caselaws?id=293555 Printing of question papers for educational institutions is treated as a supply of services where the manuscript content is supplied by the customer and the printer's dominant role is composing, typesetting, printing, packing, transporting and delivering sealed papers. The activity is classified under Heading 9989. Exemption for services provided to educational institutions applies only when the recipient satisfies the notification's definition; where question papers are supplied to others, the exemption is unavailable and the supply is taxable at the prescribed GST rate of 12%. The ruling therefore limits the exemption to qualifying educational institutions and treats the printing arrangement as a taxable service. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293555 Printing of question papers for educational institutions is treated as a supply of services where the manuscript content is supplied by the customer and the printer's dominant role is composing, typesetting, printing, packing, transporting and delivering sealed papers. The activity is classified under Heading 9989. Exemption for services provided to educational institutions applies only when the recipient satisfies the notification's definition; where question papers are supplied to others, the exemption is unavailable and the supply is taxable at the prescribed GST rate of 12%. The ruling therefore limits the exemption to qualifying educational institutions and treats the printing arrangement as a taxable service. Case-Laws GST Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293555