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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of services - activity of conduct of examination ...


Conducting Exams and Printing Question Papers Classified as Composite Supply Under GST Due to Confidentiality and Exclusivity.

November 4, 2019

Case Laws     GST     AAR

Classification of services - activity of conduct of examination includes services of printing of question papers also - Since there is involvement of rights in the question paper booklets printed and they cannot be supplied to anyone else and the confidentiality clauses of the contract are all involved, the same is to be treated as Composite supply with the supply of services being the principal supply

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