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GST applicable on printing Service Sale to Govt School

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Rahul Rai

1 Points Posted on 27 April 2023

if I am running small business of printing
and i am printing Student ID card and sale to Government school
in this case GST liability is applicable on me when I am giving education related service
and if yes, it is mentioned in which rule

Replies (5)

Quick Summary

This discussion clarifies whether GST is applicable when a small printing business sells student ID cards to a government school. While services provided directly to educational institutions might have exemptions, printing ID cards is considered a supply of goods, not a service. Therefore, it is generally taxable, and no specific exemption applies to this scenario.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 27 April 2023

You are to not giving educational services rather you are giving services to Educational Institutions.

So as per Notification 12/2017 CT rate :

Service Provided : to an educational institution, by way of :-

(i) transportation of students, faculty
and staff;
(ii) catering, including any mid-day
meals scheme sponsored by the Central Government State Government or UT;
(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; upto higher secondary:

As your Services not being cover above hence it is taxable

sabyasachi mukherjee

Profession

28261 Points Posted on 29 April 2023

The notification referred is not correct.

Rajendra Prasad

Employee Private

1913 Points Posted on 29 April 2023

Selling ID cards shall not be treated as Services. It is purely Goods. No exemption will be applicable.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 08 May 2023

Yes in case if printing of admit card in relation to conduct of examination is exempted as clarify by Circular 151/07/2021 GST dt. 07/06/2021

@ Sabyasachi
you should refer the Notification before you comment on same.