GST exempt on printing of pre-examination material for educational boards/Universities

In re Hitech Print Systems Limited (GST AAR Telangana) 1. Exam related printing activity rendered by the Appellant: A. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific to various educational boards/Universities amounts to provision of service and the same is exempt from GST levy? These services are exempt as provided under Entry No.66 of Notification No.12/2017 if supplied to educational institutions as defined at 2(y) of t...