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2021 (2) TMI 1227 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of supply - supply of goods or supply of service - Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name - classification of services - HSN Code - supply of OMR Sheets, Answer Sheets/Examination copies are taxable or exempted under GST? - Applicability of Circular No. 11/11/2017-GST dated 20.10.2017 - HELD THAT:- As per the Circular No. 11/11/2017-GST dated 20.10.2017, the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University is composite supply and the principal supply is the supply of printing falling under heading 9989 of the scheme of classification of services. The services by way of Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is not covered under Si. No. 27(i) above and the same falls under 51 No. 27(ii). The supply is Supply of Service - the supply of Service under SAC code 9989 - Supply of OMR Sheets, Answer Sheets/Examination copies are taxable - application disposed off.
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