GST Exemption: Printing Question Papers for Educational Institutions

In re Saraswaty Press Limited (GST AAR West Bengal)

Introduction: In a recent ruling by the Authority for Advance Ruling (AAR) in West Bengal, the question of whether printing services for question papers used in educational institutions could be treated as an exempt supply under the Goods and Services Tax (GST) laws was examined. The case of Saraswaty Press Limited raised significant questions regarding the taxability of services provided to educational institutions, particularly concerning the conduct of examinations.

Detailed Analysis:

1. Background of the Case: Saraswaty Press Limited, a company involved in the printing business, including the printing of question papers for various educational institutions, found itself at the heart of a taxation dilemma. The key factor was the demand for confidentiality, accuracy, and timely delivery of these question papers, primarily used by government-based educational institutions.

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