12% GST payable on supply of Answer Booklets/copies for exam to Educational Institutions

In re Markk Business Private Limited (GST AAR Rajasthan) The activity of printing of Answer Booklets/ Answer copies and supplying it to Educational Institutions to be used in examinations by using its own raw material consisting of paper, printing ink etc. is Supply of Goods falling under Heading/Tariff item 4820 of entry no. 123 of the schedule II to amended and chargeable to the Notification 01/2017 dated 28/06/2017 as GST @ 12% (CGST 6% + SGST 6%). FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this rul...