Case Law Details
In re V S Hi-Tech Security Forms Private Limited (GST AAR Telangana)
Introduction: The GST (Goods and Services Tax) regime in India has brought about significant changes in the taxation of goods and services. One of the critical aspects of GST is understanding the exemptions it provides for various services. In this article, we will delve into the GST exemption for printing services related to examination materials and the implications for businesses engaged in this sector.
Understanding the Applicant’s Case: The case in question involves M/s. V S Hi-Tech Security Forms Private Limited, a company engaged in the business of printing security-related examination materials such as question papers, OMR (Optical Mark Reading) sheets, answer booklets, marks cards, and certificates for educational institutions. They have sought clarification on whether their services fall under the GST exemption provided under Notification No. 12/2017-CGST(Rate), dated 28-06-2017.
GST Exemption for Educational Services: The GST law includes exemptions for certain educational services, primarily aimed at supporting educational institutions. These exemptions are outlined in Sr. No. 66 of Notification No. 12/2017-CGST(Rate). They encompass services provided by an educational institution to students, faculty, and staff, as well as services related to admission and the conduct of examinations.
Composite Supply of Printing Services: In the case presented by the applicant, they provide printing services to educational institutions for the production of examination materials. It is important to note that this service is considered a composite supply, consisting of both goods (paper and ink) and services (printing). The principal supply in this composite supply is the printing service.
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