GST Exempt on Printing Services for Examination Materials Provided to Educational Institutions

In re Mehra Computer Systems Limited (GST AAR Tamilnadu) Tamil Nadu Authority for Advance Ruling (AAR) examined the applicability of the Goods and Services Tax (GST) on the printing services provided by M/s. Mehra Computer Systems Limited. The applicant, engaged in printing question papers, OMR sheets, hall tickets, and mark sheets for universities and educational institutions, sought clarification on whether these services are exempt under GST. The AAR considered the relevant provisions, including Notification No. 12/2017-CT (Rate) and Circular No. 151/07/2021-GST, to determine the classific...