https://www.taxtmi.com/caselaws?id=426625 AAR Karnataka ruled that Karnataka Text Book Society (KTBS) cannot be classified as an educational institution as it merely supplies textbooks rather than providing educational services. KTBS, being a society registered under Karnataka Societies Act 1960, is not considered State Government despite receiving government grants. The printing services provided to KTBS constitute supply of services under heading 9989, taxable at 18% GST rate instead of the previously applied 12% rate under entry 27 of Central Tax Rate Notification. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426625 AAR Karnataka ruled that Karnataka Text Book Society (KTBS) cannot be classified as an educational institution as it merely supplies textbooks rather than providing educational services. KTBS, being a society registered under Karnataka Societies Act 1960, is not considered State Government despite receiving government grants. The printing services provided to KTBS constitute supply of services under heading 9989, taxable at 18% GST rate instead of the previously applied 12% rate under entry 27 of Central Tax Rate Notification. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426625