2019 (3) TMI 1858

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....or Advance Ruling) along with annexure and attachment. 4. The applicant in his application sought clarification and Advance Ruling as follows - (a)     Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services? (b)     Whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office vide letter C. No. IV(30)03-Advance Ruling/Div.....

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....ing of Pre and Post Examination items for various Educational Boards/Examiner Body :- The Company provides the service of printing of both pre and post-examination documents to various Educational Boards/Examiner Body. The pre-examination documents includes OMR sheets, question papers, answer booklets. The post-examination documents include marks card, grade card and certificates. (2)     Scanning and processing of results of examinations to educational institutions :- here the services provided by the applicant can be classified under two heads :- (i)         Scanning Activity : Scanning of the OMR answer sheets/OMR sheets (marks foil)/counterfoil's of the evalua....

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....inted, nor has the applicant any ownership to the content at any point of time, and, therefore, cannot transfer title of the above printed matters. Hence, the Question Papers are not the property of the applicant. Furthermore, the Question Papers supplied by the applicant to their customers are not marketable commodities in the open market and as goods they have no legitimate value to persons other than the specific customer who provides the input content. The applicant, therefore, cannot be said to be supplying Question Papers as "goods" under the GST Act, but to be supplying the service of printing. 11. The applicant, on 8-2-2019 during the PH further submitted the Judgment copies of Authority for Advance Ruling, West Bengal of....

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....he applicant, regarding, the issue of rate of GST to be charged on such supply it is observed as under :- (a)     As defined in clause (y) of Para 2 of the said Notification No. 12/2017-Central Tax (Rate) 'Educational Institutions' means an institute providing services by way of :- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of curriculum for obtaining a qualification recognized by any law for time being in force; (iii) education as a part of an approved vocational education course. The benefit (exemption from payment of GST) of Sr. No. 66 of Notf. No. 12/2017-Central Tax (Rate) is admissible only in case where service is provided to an educational....