https://www.taxtmi.com/caselaws?id=410959 The Authority ruled that all activities (printing textbooks, lottery tickets, stationery items) constitute supply under GST as services falling under Heading 9989. Printing of Textbooks is exempt from GST under Notification No. 12/2017, while Printing of Lottery Tickets and Stationery Items is not exempt. The applicant qualifies as a "Governmental Authority" and meets the criteria for exemption. The Authority cannot issue a ruling on the liability to deduct TDS under GST provisions as it falls outside the scope of the advance ruling provisions. en-us Mon, 31 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410959 The Authority ruled that all activities (printing textbooks, lottery tickets, stationery items) constitute supply under GST as services falling under Heading 9989. Printing of Textbooks is exempt from GST under Notification No. 12/2017, while Printing of Lottery Tickets and Stationery Items is not exempt. The applicant qualifies as a "Governmental Authority" and meets the criteria for exemption. The Authority cannot issue a ruling on the liability to deduct TDS under GST provisions as it falls outside the scope of the advance ruling provisions. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410959