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    <title>Services for Exam Items and Results Processing Deemed GST Exempt for Educational Institutions under Law.</title>
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    <description>Exempt supply of service or not - printing of Pre examination items - printing of Post examination items - scanning and processing of results of examinations - In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Mumbai university examination Committee, Bihar University Examination Committee, JNTU, Kakinada. All of the three institutions invariably fall under the category of educational institution&quot; as they fulfil the criterion of &#039;institution providing services by way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;&#039;. - Benefit of exemption available - AAR</description>
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      <description>Exempt supply of service or not - printing of Pre examination items - printing of Post examination items - scanning and processing of results of examinations - In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Mumbai university examination Committee, Bihar University Examination Committee, JNTU, Kakinada. All of the three institutions invariably fall under the category of educational institution&quot; as they fulfil the criterion of &#039;institution providing services by way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;&#039;. - Benefit of exemption available - AAR</description>
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