Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution / University name is a supply of service covered under SAC 9989.
Classification of service— In the instant case, the applicant is engaged in supply of stationary items and has sought advance ruling on following questions-
I. Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is covered under 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?
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.
Held that— Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution / University name is a supply of service which is classified under SAC code 9989 and taxable @18%.
Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution / University name is a supply of service covered under SAC 9989.
Classification of service— In the instant case, the applicant is engaged in supply of stationary items and has sought advance ruling on following questions-
I. Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University name is covered under 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?
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.
Held that— Supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution / University name is a supply of service which is classified under SAC code 9989 and taxable @18%.