Services of Printing Question Papers for Examinations to Educational Institutions is exempt from GST

Last updated: 27 October 2023

Save Share

Quick Summary

The AAR West Bengal has ruled that the printing of question papers for educational institutions is exempt from GST. This decision, based on Notification No. 12/2017-Central tax (Rate), clarifies that services related to conducting examinations, including pre, during, and post-examination activities like printing, are covered under the exemption. The ruling specifically addresses the Jharkhand University of Technology's query regarding the taxability of printing services provided by Saraswaty Press Limited.

Court :
AAR, West Bengal

Brief :
The AAR, West Bengal, inM/s. Saraswaty Press Limited[Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl. No. 66 of the Notification No. 12/2017-Central tax (Rate) dated June 28, 2017("the Service Exemption Notification") shall be treated as exempt supply.

Citation :
Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023

Daily Limit Reached