TMI Blog2021 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - UP ADRG 74/2021 - - - Dated:- 23-2-2021 - SHRI ABHISHEK CHAUHAN AND SHRI DINESH KUMAR VERMA, MEMBER Represented by : Shri Sudhir Hudda (Authorized representative) ORDER UNDER SECTION 98(4) OF THE CGST AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th logo and name of educational Institution/University name is a mixed supply and such supply is a supply of service having SAC Code 9989 (other manufacturing services, publishing, printing reproduction service) and GST rate @ 18%. 5. The applicant was granted a personal hearing on 18.02.2021 which was attended through video conference by Shri Sudhir Hudda, the authorized representative of the applicant during which he explained the questions raised by him and requested to pass ruling on the said questions. DISCUSSION AND FINDING 6. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er which category under GST. Is it supply of goods or supply of service? II. If goods, under which HSN code it is covered and if services under which service the above said supply would be covered? III. Supply of above OMR Sheets, Answer Sheets/Examination copies are taxable or exempted under GST? 9. We find that the applicant has not submitted her interpretation of law in respect of questions on which advance ruling have been sought. The jurisdictional officer of state jurisdiction has opined that supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is a mixed supply and such supply is a supply of service having SAC Code 9989 (other manufacturing services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with logo and name of educational Institution/University and it is obvious that said supply has been made by using the physical input including paper of the applicant. 12. We are of the view 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. 13. As per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended, the rate of CGST on the Service Accounting code 9989 is as under- SI. No. Chapter, Section or H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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