https://www.taxtmi.com/caselaws?id=789283 Universities qualify as educational institutions under Notification No. 12/2017-Central Tax (Rate) because they provide education through curricula leading to qualifications recognised by law, and they are exempt recipients for services covered by the notification. Printing of examination question papers supplied to universities is a service relating to the conduct of examinations, since it is integral and indispensable to that process and has a direct, proximate nexus with examination administration. On that basis, the printing service falls within Serial No. 66(b)(iv) and is exempt from GST. en-us Mon, 16 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789283 Universities qualify as educational institutions under Notification No. 12/2017-Central Tax (Rate) because they provide education through curricula leading to qualifications recognised by law, and they are exempt recipients for services covered by the notification. Printing of examination question papers supplied to universities is a service relating to the conduct of examinations, since it is integral and indispensable to that process and has a direct, proximate nexus with examination administration. On that basis, the printing service falls within Serial No. 66(b)(iv) and is exempt from GST. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789283