9911796707
TMI Blog2022 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: M/s. Universal Print Systems (applicant) is engaged in the business of printing including high end security printing products from the year 2011. The main products produced by the Applicant include a) Bar Coded OMR Answer Booklets, OMR Sheets, Certificates and Marks Memos, etc; b) Printing of MICR Cheque books, Fixed Deposit Receipts, Tags and Bonds; and c) Variable/ Digital/ Personalized Printing of books and certificates. The Applicant claims that complete end to end solutions are provided for the customer right from designing to the delivery in mass quantity. The Applicant uses the paper and ink, that too as per the approval by the customer in respect of quality as required as per the approved design and deliver the products to specific customer and as such the products designed and printed as per requirements of a particular customer cannot be delivered to any other person. The Appellant conducts his business by printing the required material as per the designs provided/approved by the customers on the printing medium as required by the customer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant approached this Authority seeking clarification with regard to classification of the products and applicability of notification for considering the applicable tax rate. The applicant had filed an application in form GST ARA-01 dated 07.01.2022 by paying required amount of fee. 4. Questions raised before the authority: The Applicant seeks clarification with regard to classification of the products and applicability of notification for considering the tax rate applicable. (i) 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 28-6-2017 as amended? (ii) 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? (iii) Whether Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse. Nil Nil The applicant provides the following services like printing of question papers, OMR sheets (Optical Mark Reading), answer booklets, etc., to educational institutions/ universities towards conducting of the examinations. Since, the service provided by the applicant towards pre-examination items will be used by the educational institution for conduct of examination; the applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant's case. Thus, the services provided by the applicant to the educational institutions by way of supply of pre-examination materials will not be liable to Goods and Service tax. The services provided by the applicant to the educational boards by way of printing of marks card, grade card, certificates etc., act as a medium for communication of examination results to students. The said activity acts as a last leg towards completion of the activity of conducting the examination process by the educational institution. Hence, the applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant's case. Thus, the services provided by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service as per Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-06-2017 as amended. The relevant excerpts of the notification are provided hereunder: Services provided - 66 (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to An institution providing services by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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