No GST applicable on Services of printing question papers for conduct of examinations to educational institutions

The West Bengal Authority of Advance Ruling (AAR West Bengal) held that No GST applicable on Services of printing question papers for the conduct of examinations to educational institutions.

The applicant is an entity engaged in the business of printing including question papers of educational institutions, which requires maintenance of secrecy, accuracy and timely delivery of the material. The applicant has been undertaking the job of printing of question papers for different Universities of various states and charging GST on invoices raised for such services. All its clients are primarily Government based- both Central and State Governments.

The Questions and Ruling are as follows:

1. The service of printing question papers for the conduct of examinations to educational institutions, supplied by the applicant will be covered by Sr. No 66 of the Notification No. 12/2017-Central tax (rate) as amended, and Notification No. 12/2017-State tax (rate) as amended, and whether such supply of services shall be treated as exempt supply.

2. The GST previously charged on invoices to educational institutions for printing question papers for examinations is to be refunded.

3. Whether the applicant is eligible to claim the refund of GST collected on such invoices and deposit to the exchequer of the GST relating to the printing of question papers following the principle of unjust enrichment u/s 54(5) and 54(8).

RULING

The services of printing question papers for conduct of examinations to educational institutions, supplied by the applicant will be covered by Sl. No 66 of the Notification No. 12/2017-Central tax (Rate) as amended, and therefore shall be treated as exempt supply.

For Official Ruling Download PDF Given Below: