https://www.taxtmi.com/caselaws?id=449493 AAR Uttar Pradesh ruled that printing of examination papers, OMR sheets, answer sheets, mark sheets, certificates and related documents for educational institutions constitutes supply of services, not goods. The printing activity gives essential character to the product per GST circular 11/11/2017. Such services qualify for GST exemption under serial no. 66 of Notification 12/2017-CT (Rate) as they relate to admission or conduct of examinations by educational institutions, with no restriction to higher secondary level only. en-us Wed, 27 Sep 2023 00:00:00 +0530 Mon, 28 Apr 2025 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449493 AAR Uttar Pradesh ruled that printing of examination papers, OMR sheets, answer sheets, mark sheets, certificates and related documents for educational institutions constitutes supply of services, not goods. The printing activity gives essential character to the product per GST circular 11/11/2017. Such services qualify for GST exemption under serial no. 66 of Notification 12/2017-CT (Rate) as they relate to admission or conduct of examinations by educational institutions, with no restriction to higher secondary level only. Case-Laws GST Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449493