GST: No ITC on supply of Question Papers to Educational Institutions

In re Manali Enterprise (GST AAR West Bengal) Section 17(2) of GST Act states that, Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. Since the supply of Question Papers to Educational Institutions if provided, for a particular examina...