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
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