https://www.taxtmi.com/caselaws?id=443610 AAR Telangana ruled that printing of examination materials like question papers, OMR sheets, and certificates for educational boards constitutes a composite supply with printing services as the principal supply. The transaction is classified as service under heading 9989 rather than goods supply, since educational institutes own the content while the applicant provides paper and printing. The supply qualifies for GST exemption under Entry 66 of Notification No. 12/2017-CGST as services relating to conduct of examinations by educational institutions are exempt from GST. en-us Fri, 22 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443610 AAR Telangana ruled that printing of examination materials like question papers, OMR sheets, and certificates for educational boards constitutes a composite supply with printing services as the principal supply. The transaction is classified as service under heading 9989 rather than goods supply, since educational institutes own the content while the applicant provides paper and printing. The supply qualifies for GST exemption under Entry 66 of Notification No. 12/2017-CGST as services relating to conduct of examinations by educational institutions are exempt from GST. Case-Laws GST Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443610