https://www.taxtmi.com/caselaws?id=444408 Printing of confidential question papers for examinations conducted by educational institutions is treated as a service relating to the conduct of examinations and, on that basis, falls within Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate). The exemption entry was read with the clarification that services supplied to an educational institution for admission to, or conduct of examination by, such institution qualify for exemption. On the facts considered, the activity was held to be integrally connected with examination conduct and therefore an exempt supply. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444408 Printing of confidential question papers for examinations conducted by educational institutions is treated as a service relating to the conduct of examinations and, on that basis, falls within Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate). The exemption entry was read with the clarification that services supplied to an educational institution for admission to, or conduct of examination by, such institution qualify for exemption. On the facts considered, the activity was held to be integrally connected with examination conduct and therefore an exempt supply. Case-Laws GST Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444408