Exempt supply of service or not - printing of Pre examination ...

Case Laws GST

August 14, 2021

Exempt supply of service or not - printing of Pre examination items - printing of Post examination items - scanning and processing of results of examinations - In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Mumbai university examination Committee, Bihar University Examination Committee, JNTU, Kakinada. All of the three institutions invariably fall under the category of educational institution" as they fulfil the criterion of 'institution providing services by way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;'. - Benefit of exemption available - AAR

View Source

← Previous Next →

Exempt supply of service or not - printing of Pre examination ...

Case Laws GST

August 14, 2021

You may also like:

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Classification of supply of services - different vocational education courses - educational institutions or not - Online and offline printing of Pre-Examination items...

Exempted supply or not - composite supply - printing of Pre-Examination items like question papers, OMR sheets (optical Mark Reading), answer booklets for conducting of...

The service of printing of Text Books supplied by the applicant to the State Government is exempted from GST, However, the service of printing of lottery tickets and...

This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to...

Liability of GST - Healthcare services - supply of medicines, implants and other items to patients - the supply of medicines and allied items by the pharmacy run by the...

Classification of services - activity of conduct of examination includes services of printing of question papers also - Since there is involvement of rights in the...

Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 7.39% i.e. by more than what was required to offset the...

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

Classification of Supply - supply of goods or services - Levy of GST - Supply of printed question papers for various examinations conducted by the Government/Government...

Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water...

Exempt supply or not - services to an educational institution - The supply of services for printing of question papers being provided by the applicant to different...

Classification of services - printing services - Since the applicant has stated that he provides the materials (physical Inputs) and the content is owned by the KTBS,...

Exemption from GST - supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc., using his own paper and ink - Printing of test...

Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride...

Quick Updates: