Printing Services for Exams Exempt from GST; Classified Under Heading 9989 for Tax Purposes.

Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test papers/question papers is the Principal supply of the composite supply and HSN classification of the entire supply should be done based on Principal supply. Supply of test papers/question papers would constitute supply of service falling under heading 9989 of the scheme of classification of services - Benefit of exemption available - AAR .....

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