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TMI Blog2023 (1) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 05.2022 issued by Authority for Advance Ruling, Andhra Pradesh 1. Background of the Case: M/s. Universal Print Systems, have their Principal place of business at plot No 113, ALEAP Industrial estate, SuramPalli, Nunna, Vijayawada -521212 bearing the GSTIN 37AACFU2478G1ZZ falling under the jurisdiction of superintendent of Central Tax CGST, Hanuman Junction Range, Vijayawada Division. 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 pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the design/data/pattern is provided by the customer, are recognized to be a service. In connection with the above product, the Appellant sought clarification with regard to classification of the product and the rate payable thereon. The Appellant had filed an application for Advance Ruling before the Authority for Advance Ruling on the following questions. Question: 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? Answer: Affirmative Question: 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? Answer: Affirmative Question Whether scanning and processing of results of examinations be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (up to higher secondary). (v) supply of online educational journals or periodicals 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. The same notification further provides the definition of 'educational institution' as under educational institution" means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course,: The notification No.12/2017- CGST [Rate] exempts only Intra-state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the following educational institutions: i) Andhra university, Vishakapatnam, A.P. ii) Satavahana University, Karimnagar, Telangana iii) Board of secondary education, Andhra Pradesh iv) Krishna University, A.P. v) Board of higher secondary examination government of Kerala vi) Dr. B.R. Ambedkar open university, Hyderabad. Some of the above educational institutes are located in states other than Andhra Pradesh and the supplies made by M/s. Universal Print Systems to the educational Institutions located in states other than Andhra Pradesh are interstate supplies and are not covered by the exemption under Entry 66 of Notification No.12/2017- CGST [Rate] dated 28-6-2017. In this regard we invite the attention of the appellant to Entry 69 of Notification No.9/2017-Integrated Tax (Rate) dt: 28.06.2017, which exempts interstate supply of certain services, whose description is specified under column 3 of the table in the above said notification. Entry 69 of Notification No.9/2017-Integrated Tax (Rate) dt: 28.06.2017 is as follows: Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, 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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