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    <title>Printing of Pre examination items and Post examination items are exempted supply as per entry No. 66 of Notification No. 12 /2017-Central Tax (Rate) dated 28.06.2017 as amended and entry 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 as amended</title>
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    <description>Printing and associated scanning and result processing services for examination materials supplied to educational institutions are treated as exempt supplies under the GST exemption framework; intra state supplies fall within the central tax rate notification and inter state supplies are covered by an equivalent integrated tax notification, reflecting the territorial distinction between CGST and IGST notifications.</description>
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      <description>Printing and associated scanning and result processing services for examination materials supplied to educational institutions are treated as exempt supplies under the GST exemption framework; intra state supplies fall within the central tax rate notification and inter state supplies are covered by an equivalent integrated tax notification, reflecting the territorial distinction between CGST and IGST notifications.</description>
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