No GST on Printing of exam question papers, OMR sheets, Answer booklets for educational boards

In re Hitech Print Systems Limited (GST AAR Andhra Pradesh)

Question: 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 of No. 12/2017-CGST [Rate] dated 28.06.2017 as amended?

Answer: Affirmative

Question: 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 of No. 12/2017-CGST [Rate] dated 28.06.2017 as amended?

Answer: Affirmative

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