Printing of Pre examination items like question papers, OMR sheets, Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST[Rate] dated 28-6-2017.
Authority for Advance Ruling — Printing of question papers, OMR sheets etc. --– The applicant is engaged in the business of printing and delivering high end security printing products since the year 1986. The Applicant provides complete end to end solutions to the customers right from designing to the delivery in mass quantity. The applicant sought an advance ruling as to 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 Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-06-2017 as amended; 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 28-06-2017 as amended; 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 28-06-2017 as amended.
Held that:- The Hon’ble Authority for Advance Ruling answered all three questions in affirmative.
Printing of Pre examination items like question papers, OMR sheets, Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST[Rate] dated 28-6-2017.
Authority for Advance Ruling — Printing of question papers, OMR sheets etc. --– The applicant is engaged in the business of printing and delivering high end security printing products since the year 1986. The Applicant provides complete end to end solutions to the customers right from designing to the delivery in mass quantity. The applicant sought an advance ruling as to 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 Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-06-2017 as amended; 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 28-06-2017 as amended; 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 28-06-2017 as amended.
Held that:- The Hon’ble Authority for Advance Ruling answered all three questions in affirmative.