https://www.taxtmi.com/caselaws?id=432688 The AAAR ruled that intra-state supplies of printing services for examination materials to educational institutions are exempted under entry 66 of Notification No. 12/2017-CGST. However, the AAR exceeded its jurisdiction by ruling on inter-state supplies under CGST notification, which only covers intra-state transactions. Inter-state supplies require separate exemption under entry 69 of Notification No. 9/2017-IGST. The AAR's ruling was deemed legally overextended for addressing notifications beyond its jurisdictional scope. en-us Tue, 20 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432688 The AAAR ruled that intra-state supplies of printing services for examination materials to educational institutions are exempted under entry 66 of Notification No. 12/2017-CGST. However, the AAR exceeded its jurisdiction by ruling on inter-state supplies under CGST notification, which only covers intra-state transactions. Inter-state supplies require separate exemption under entry 69 of Notification No. 9/2017-IGST. The AAR's ruling was deemed legally overextended for addressing notifications beyond its jurisdictional scope. Case-Laws GST Tue, 20 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432688