https://www.taxtmi.com/caselaws?id=415106 The Advance Ruling Authority clarified that printing services of pre-examination and post-examination materials provided to educational institutions are exempt from GST under specific conditions. Additionally, the activity of evaluation of OMR sheets and processing of examination results for educational institutions is also exempt from GST. Regarding the printing of cheques, if the content is supplied by the banker and paper by the applicant, it is taxable at 9% CGST and 9% SGST. However, if the client supplies the paper, it is taxable at 6% under CGST and SGST each. The ruling was issued in the case of M/s. Hitech Print Systems Limited. en-us Fri, 05 Nov 2021 00:00:00 +0530 Fri, 28 Mar 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415106 The Advance Ruling Authority clarified that printing services of pre-examination and post-examination materials provided to educational institutions are exempt from GST under specific conditions. Additionally, the activity of evaluation of OMR sheets and processing of examination results for educational institutions is also exempt from GST. Regarding the printing of cheques, if the content is supplied by the banker and paper by the applicant, it is taxable at 9% CGST and 9% SGST. However, if the client supplies the paper, it is taxable at 6% under CGST and SGST each. The ruling was issued in the case of M/s. Hitech Print Systems Limited. Case-Laws GST Fri, 05 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415106