https://www.taxtmi.com/caselaws?id=424946 AAR-AP ruled that printing services for examination materials (question papers, OMR sheets, answer booklets) and post-examination items (mark cards, grade cards, certificates) provided to educational institutions qualify as exempt supplies under GST. The services of scanning and processing examination results also fall under the same exemption. The ruling applies to supplies made to universities and educational boards including secondary and higher secondary examination boards, as these institutions provide education leading to recognized qualifications. All such supplies are exempt under Serial Number 66 of Notification No.12/2017-CGST[Rate]. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424946 AAR-AP ruled that printing services for examination materials (question papers, OMR sheets, answer booklets) and post-examination items (mark cards, grade cards, certificates) provided to educational institutions qualify as exempt supplies under GST. The services of scanning and processing examination results also fall under the same exemption. The ruling applies to supplies made to universities and educational boards including secondary and higher secondary examination boards, as these institutions provide education leading to recognized qualifications. All such supplies are exempt under Serial Number 66 of Notification No.12/2017-CGST[Rate]. Case-Laws GST Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424946