GST on Printing / Supply of cheque books, Aadhaar Cards & Polyvinyl chloride cards

In re K L Hi-tech Secure Print Ltd (GST AAR Telangana) 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books’ (where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @ 5% ( 2.5% CGST + 2.5% SGST). 3. The supply of cheque books (where the printing paper and inks are being borne by the applicants) are classifiable under heading 4907 of GST Tariff ...