2020 (9) TMI 783

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....ance Ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act 2017 and the KGST Act 2017. 2. The applicant are a leading service provider in respect of Print solutions and IT & Infrastructure services. They are based out of Bangalore, Karnataka State & provide services all over the country. They also provide services in respect of examination matters of various Boards and Universities & the said services include • Offset and Digital Print Solutions • Variable Data Printing • Security featured Print Stationery • Printing of OMR technology forms ....

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.... exempted from GST, in terms of item (b) of Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Further they also intend to rely upon the ruling of the Advance Ruling Authority of Maharashtra, in the case of M/s. Orient Press Ltd. = 2019 (6) TMI 1172 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA, wherein the identical service was held to be exempted from GST payment. PERSONAL HEARING / PROCEEDINGS HELD ON 27.07.2020 5. Sri. Suresh Bkere, Manager Finance & duly authorised representative of the applicant appeared for personal hearing proceedings held on 27.07.2020 & reiterated the facts narrated in their application. 6. FINDINGS & DISCUSSION 6.1 We have considered the submissions made by the Applicant in thei....

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....i) transportation of students, faculty and staff; ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; [(v) supply of online educational journals or periodicals;] Provided that nothing contained in [sub-items (i), (ii) and (iii) of item shall apply to an educational institution other than an institution providing services by way or pre-school education and education up to higher secondary school or equivalent. [Provided further that nothing contained ....