https://www.taxtmi.com/caselaws?id=439410 The AAR Telangana ruled that printing services for educational institutions constitute the principal supply in a composite supply arrangement. The applicant's supply of printing question papers, OMR sheets, and answer sheets was classified under service heading 9989, as educational institutions own the content rights while the applicant provides physical printing materials. The printing service qualifies for GST exemption under notification 12/2017 serial 66(b)(iv) when supplied to educational institutions for examination purposes, but would attract 12% GST if supplied to non-educational entities under notification 11/2017 serial 27(i). en-us Wed, 12 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439410 The AAR Telangana ruled that printing services for educational institutions constitute the principal supply in a composite supply arrangement. The applicant's supply of printing question papers, OMR sheets, and answer sheets was classified under service heading 9989, as educational institutions own the content rights while the applicant provides physical printing materials. The printing service qualifies for GST exemption under notification 12/2017 serial 66(b)(iv) when supplied to educational institutions for examination purposes, but would attract 12% GST if supplied to non-educational entities under notification 11/2017 serial 27(i). Case-Laws GST Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439410