https://www.taxtmi.com/caselaws?id=302196 The case involved determining whether printing and supplying answer booklets to educational institutions constituted a 'Supply of Goods' or 'Supply of Services,' the classification of the answer booklets under the appropriate Chapter Heading, and the applicable rate of tax. The Authority for Advance Ruling (AAR) ruled that the activity was classified as a "Supply of Goods" under Heading/Tariff item 4820, and the applicable GST rate was 12% (CGST 6% + SGST 6%). The AAR concluded that the supply of answer booklets was a supply of goods, not services, and therefore exempted from addressing the tax rate for services. en-us Fri, 18 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302196 The case involved determining whether printing and supplying answer booklets to educational institutions constituted a 'Supply of Goods' or 'Supply of Services,' the classification of the answer booklets under the appropriate Chapter Heading, and the applicable rate of tax. The Authority for Advance Ruling (AAR) ruled that the activity was classified as a "Supply of Goods" under Heading/Tariff item 4820, and the applicable GST rate was 12% (CGST 6% + SGST 6%). The AAR concluded that the supply of answer booklets was a supply of goods, not services, and therefore exempted from addressing the tax rate for services. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302196