GST Exemption Allowed on Exam Paper Printing as It Relates to Conduct of Examination

In re Codeword Process And Printers (GST AAR Karnataka) The applicant filed an application for advance ruling under the CGST and KGST Acts seeking clarity on whether printing of examination question papers for universities qualifies for GST exemption under Entry No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The applicant is engaged in printing exam papers strictly as per the specifications, format, design, and standards prescribed by universities. The applicant does not exercise any discretion in the printing process and supplies the printed question papers as ...