In re Y S Hitech Secure Print Private Limited (GST AAR Telangana)
Supply of question paper along with printing services to educational institution is exempted from GST
The AAR, Telangana, in the matter of M/s. Y S Hitech Secure Print Private Limited [TSAAR Order No. 08 of 2023 dated April 12, 2023] ruled that, the supply of printing services provided to educational institutions for question papers, OMR sheets, answer sheets, marks card etc. using his own paper and ink is a composite supply and are exempted from GST as per Sr. No. 66(b)(iv) of notification No. 12/ 2017- Central Tax (Rate) dated 28.06.2017 (“the Service Exemption Notification”).
Facts:
M/s. YS Hitech Secure Print Pvt. Ltd. (“the Applicant”) inter alia engaged in the printing of products like question papers for conducting examinations, barcode, OMR answer booklets, OMR sheets, Certificates, Marks Memo, MICR cheque books for educational institutions.
The Applicant submitted that the products are designed and printed as per the requirements of customer, in other words the products cannot be delivered to any other person since the printing is combined with security features in many products like cheque books so as to prevent misuse by forgery/replication by unauthorized persons.
The Applicant filed an application for advance ruling seeking clarification regarding the applicability of the exemption on printing services provided by them.
Issue:
Whether supply of question papers to educational institutes would be treated as supply of goods or service, if treated as supply of service then, whether it would be exempt from GST being services provided to an educational institution?
Held:
The AAR, Telangana, in TSAAR Order No. 08 of 2023 ruled as under:
