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TMI Blog2024 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... the activity of printing gives essential character to the printed product, it will be supply of service. If the usage of the product gives essential character, it will be supply of goods. In the case of the applicant, the activity of printing gives essential character to the printed product, hence it can be classified as supply of service. There is no restriction of upto higher secondary level' in respect of exemption covered in entry 66(b)(iv) of the Notification no 12/2017-CT (Rate) dated 28.06.2017 - Hence services relating to activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by an educational institution, within the meaning of educational institution as defined under Notification 12/2017-CT (Rate) pertaining to admission to, or conduct of examination by educational institutions is exempted from GST vide Notification 12/2012-CT (Rate). Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services? - whether the same would be covered serial no 66(heading 9992) of Notification no 12/2017-Central tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (e) Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services; Question paper, admit cards, answer booklet, ssl-C pass certificate the overlapping of valuable data and lamination, fail marks Card, Certificate, ID card and other format used for during the examination, Envelops for packing answer booklets. If yes, whether services provided to educational Institutions by way of printing of stationery and other services incidental to the conduct of examination by the such institutions would be covered serial no 66 (heading 9992) of Notification no 12/2017-Central tax (Rate) as amended and subject to nil rate of tax. 3. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. The applicant has submitted that- The applicant is engaged in the business of high security Printing Products since April -2014. They undertake the complete printing work for their customers' requirement in the field of education. The main printing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, (optical Mark reading) Exam Answer Sheets, which enable the education Institute to conduct the examination, the applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant case, thus the services provided by the applicant to the educational institution 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 institution/ Boards by way of printing Marks sheets, Passing Certificates serve as medium for communication of examination results to the students, the said activity is the last activities towards the completion of the activity for conduct of the examination process by the educational Institutions/Boards, however the aforesaid exemptions as outlined in the notification will be applicable to the applicant case? Thus, the services provided by the applicant to the educational institution by way of supply of post examination material should not be liable to the GST tax. The applicant wishes to submit that the aforesaid services of printing of Pre-examination items, post-examination items and scanning and processing of results pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both. (2) Applicability of a notification issued under the provisions of this act; (3) Determination of the liability to pay tax on any goods or services or both. 10. We have gone through the submissions made by the applicant and have examined the interpretation submitted by them. At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017 being a matter related to classification of goods or services or both and applicability of a notification issued under the provisions of this act. We therefore, admit the application for consideration on merits. 11. It is seen from the records that the applicant is engaged in the activity of Security printing/confidential printing of Examination papers, Answer Sheets OMR Sheets, Mark sheets and Certificates for supply to educational institutions like State Education Board and Universities. 11.1 The applicant has sought clarification regarding the nature of supply whether the aforesaid activity would be considered as supply of goods or supply or service. In this regard, clarification has been issued vide circular No 11/ 11/2017 GST dated 20.10.2017, wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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; (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 preschool 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 - (i) pre-school education and education upto higher secondary or equivalent; or (ii) education as a part of an approved vocational education course. Further Educational institution has been defined in Notification 12/2017-CT (Rate) as follows ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer : Supply of service b) If it is supply of services referring to sr. 27 of the notification 11/2017-CTR dated 28.06.2017 as amended by notification 31/2017 dated 13.10.2017 then benefit of serial no 66 of the notification 12/2017-CTR dated 28.06.2017 is allowable as amended by notification no. 02/2017 dated 25.01.2018 or Answer : In affirmative as discussed in 11.2 for services relating to admission to, or conduct of examination, by an educational institution, within the meaning of educational institution as defined under Notification 12/2017-CT (Rate) c) If it is supply of goods, then the above stated Question Paper, OMR Sheets, Answer sheets, certificate should be treated as exempted goods at serial no 119 of exempted list nil, rate of tax under chapter heading /subheading of 49011010 of printed matters. Or Answer : Not Applicable in view of (a) above d) It should be covered by schedule I at serial no 201 liable to tax at 2.5 CGST under Broachers, leaflets and similar printed matter whether or not is single sheets Answer : Not Applicable in view of (a) above e) Whether the activity of printing of the following terms of stationery on behalf of Educat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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