9911796707
TMI Blog2020 (9) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs. 5,000/- each under the CGST Act 2017 and the KGST Act 2017. 2. The applicant are a leading service provider in respect of Print solutions and IT & Infrastructure services. They are based out of Bangalore, Karnataka State & provide services all over the country. They also provide services in respect of examination matters of various Boards and Universities & the said services include * Offset and Digital Print Solutions * Variable Data Printing * Security featured Print Stationery * Printing of OMR technology forms * Scanning - Editing and processing of OMR and ICR forms * Data mining and Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther they also intend to rely upon the ruling of the Advance Ruling Authority of Maharashtra, in the case of M/s. Orient Press Ltd. = 2019 (6) TMI 1172 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA, wherein the identical service was held to be exempted from GST payment. PERSONAL HEARING / PROCEEDINGS HELD ON 27.07.2020 5. Sri. Suresh Bkere, Manager Finance & duly authorised representative of the applicant appeared for personal hearing proceedings held on 27.07.2020 & reiterated the facts narrated in their application. 6. FINDINGS & DISCUSSION 6.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by them during the personal hearing. We have also considered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; [(v) supply of online educational journals or periodicals;] Provided that nothing contained in [sub-items (i), (ii) and (iii) of item shall apply to an educational institution other than an institution providing services by way or pre-school education and education up to higher secondary school or equivalent. [Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- i) pre-school education and education up to higher secondary school or equivalent; or (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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