GST exempt on services to educational institutes related to conduct of examinations

In re Principal Commissioner of Central Tax Vs Universal Print Systems (GST AAAR Andhra Pradesh) Whether 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 NO.12/2017-CGST[Rate] dated 28-6-2017 as amended? b)Whether 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 rel...