https://www.taxtmi.com/caselaws?id=426629 Printing contracts for examination material supplied with content provided by the recipient were classified by essential character. Where question papers, admit cards, certificates, overprinting, lamination, marks cards, circulars and ID cards were printed for the Board, printing was the principal supply and the activity was treated as a service relating to conduct of examination, exempt under Entry 66 of Notification No. 12/2017-Central Tax (Rate). By contrast, answer booklets, other examination formats and packing envelopes were held to be goods, because the printed article itself predominated and printing was only ancillary; those supplies were therefore taxable under the relevant tariff entries. en-us Fri, 12 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426629 Printing contracts for examination material supplied with content provided by the recipient were classified by essential character. Where question papers, admit cards, certificates, overprinting, lamination, marks cards, circulars and ID cards were printed for the Board, printing was the principal supply and the activity was treated as a service relating to conduct of examination, exempt under Entry 66 of Notification No. 12/2017-Central Tax (Rate). By contrast, answer booklets, other examination formats and packing envelopes were held to be goods, because the printed article itself predominated and printing was only ancillary; those supplies were therefore taxable under the relevant tariff entries. Case-Laws GST Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426629