GST on printing of question papers on behalf of educational institution

In re Maxwell Co. Pvt (GST AAR Uttar Pradesh)

Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services?

Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable under heading 9989 of the scheme of classification of services.

Question 2 If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or

Answer 2:- The benefit of Sr. No. 66 of Notf. No. 12/2017- Central Tax (Rate) is admissible only in case where service is provided to an educational institution (as defined in clause (y) of Paragraph 2 of the Notification No. 12/2017-Central Tax (Rate)). The services of printing of question paper, supplied by the applicant to other than ‘educational institutions’ will be covered by Sr. No. 27(i) of Notf. No. 11/2017 Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%).

Please become a Premium member. If you are already a Premium member, login here to access the full content.