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2024 (2) TMI 644 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHClassification of supply - supply of goods or supply of services - activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions - benefit of serial no 66 of the notification 12/2017-CTR dated 28.06.2017 or serial no 119 of exempted list nil - classifiable under chapter heading / sub-heading of 49011010 of printed matters? - covered by schedule I at serial no 201 liable to tax at 2.5 CGST under Broachers, leaflets and similar printed matter whether or not is single sheets or not. HELD THAT:- It is seen from the records that the applicant is engaged in the activity of Security printing/confidential printing of Examination papers, Answer Sheets OMR Sheets, Mark sheets and Certificates for supply to educational institutions like State Education Board and Universities - As per the circular No 11/ 11/2017 GST dated 20.10.2017, if the activity of printing gives essential character to the printed product, it will be supply of service. If the usage of the product gives essential character, it will be supply of goods. In the case of the applicant, the activity of printing gives essential character to the printed product, hence it can be classified as supply of service. There is no restriction of "upto higher secondary level' in respect of exemption covered in entry 66(b)(iv) of the Notification no 12/2017-CT (Rate) dated 28.06.2017 - Hence services relating to activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by an educational institution, within the meaning of educational institution as defined under Notification 12/2017-CT (Rate) pertaining to admission to, or conduct of examination by educational institutions is exempted from GST vide Notification 12/2012-CT (Rate). Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services? - whether the same would be covered serial no 66(heading 9992) of Notification no 12/2017-Central tax (Rate) as amended and subject to nil rate of tax? - HELD THAT:- All the above mentioned articles are covered within the ambit of services relating to admission to, or conduct of examination by, such institution. Hence all the services relating to admission to or conduct of examination, by an educational institution, within the meaning of educational institution as defined under Notification 12/2017-CT (Rate) will qualify for exemption as provided vide Sr no 66 of Notification 12/2017-CT (Rate).
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