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Case Law Details

Case Name : In re Gopsons Printers Private Limited (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP/ADRG 35/2023
Date of Judgement/Order : 27/09/2023
Related Assessment Year :
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 In re Gopsons Printers Private Limited (GST AAR Uttar Pradesh)

The Authority for Advance Ruling (AAR) in Uttar Pradesh has issued a comprehensive decision concerning the GST treatment of printing services provided to educational institutions. M/s Gopsons Printers Pvt Ltd., the applicant, sought clarity on whether their printing activities for educational boards and universities constitute the supply of goods or services under the GST framework. The ruling addresses critical aspects of GST applicability and exemptions for services related to the educational sector.

Detailed Analysis

Gopsons Printers Pvt Ltd., engaged in security and confidential printing, including examination papers and certificates for educational institutions, sought an advance ruling on several key points:

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