Printing of Pre-examination items like question papers, OMR sheets, Answer booklets etc exempt from GST

The Andhra Pradesh Appellate Authority of Advance Ruling(AAAR Andhra Pradesh) in the matter of Principal Commissioner of Central Tax has ruled out that Printing of Pre-examination items like question papers, OMR sheets, Answer booklets etc. exempt from GST.

The Question and Ruling are as follows:

1. Whether printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial umber 66 of Notification NO.12/2017-CGST[Rate] dated 28-6-2017 as amended?

2. Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-6-2017 as amended?

3. Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification NO.12/2017-CGST[Rate] dated 28-6-2017 as amended?

RULING

We hear by modify the order passed by the Authority for Advance Ruling v1dc AAR No.07/AP/GST/2022 dated 30.05.2022 and hold that, the services rendered by M/s. Universal Print Systems to educational institutes with reference to the products associated with the conduct of examinations falls within the ambit of entry 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended and entry 69 of Notification No.9/2017-lntegrated Tax (Rate) dated 28.06.2017 as amended.

For Official Ruling Download PDF Given Below: