Supply of question paper along with printing services to educational institution is exempted from GST

Last updated: 01 August 2023
Quick Summary
The Telangana Authority for Advance Ruling (AAR) has determined that the supply of printing services for items such as question papers, OMR sheets, and certificates to educational institutions is a composite supply. As the printing service is the principal supply, and these services are provided to educational institutions, they are exempt from Goods and Services Tax (GST) under specific notification.

Court :
AAR, Telangana

Brief :
The AAR, Telangana, in the matter of M/s. Y S Hitech Secure Print Private Limited [TSAAR Order No. 08 of 2023 dated April 12, 2023] ruled that, the supply of printing services provided to educational institutions for question papers, OMR sheets, answer sheets, marks card etc. using his own paper and ink is a composite supply and are exempted from GST as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 ("the Service Exemption Notification").

Citation :
TSAAR Order No. 08 of 2023 dated April 12, 2023

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Bimal Jain
Published in GST
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