https://www.taxtmi.com/caselaws?id=767087 Tamil Nadu AAR ruled that printing services provided to educational institutions constitute composite supply with printing as the principal supply, not goods supply. The Authority held that pre-examination items (hall tickets, question papers, OMR sheets, answer booklets), post-examination materials (mark sheets, certificates, grade sheets), and scanning/processing services for educational institutions qualify for GST exemption under Serial No. 66 of Notification 12/2017-CT(Rate) as amended. The composite supply involves both printing services and paper supply, but printing services remain the principal component, making the entire supply exempt from GST when provided to educational institutions for examination purposes. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767087 Tamil Nadu AAR ruled that printing services provided to educational institutions constitute composite supply with printing as the principal supply, not goods supply. The Authority held that pre-examination items (hall tickets, question papers, OMR sheets, answer booklets), post-examination materials (mark sheets, certificates, grade sheets), and scanning/processing services for educational institutions qualify for GST exemption under Serial No. 66 of Notification 12/2017-CT(Rate) as amended. The composite supply involves both printing services and paper supply, but printing services remain the principal component, making the entire supply exempt from GST when provided to educational institutions for examination purposes. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767087