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Printed Exam Papers for Govt Schools Classified as Service, Not Goods; Exempt from GST as Pure Service Provision.

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Full Text of the Document

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....Classification of Supply - supply of goods or services - Levy of GST - Supply of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/Universities etc - Cannot be held as supply of goods - Exempted as providing pure service to the the government.....