Case Law Details
In re Vardhman Infotech (Trade Name), Neelam Singh (Legal Name) (GST AAR Uttar Pradesh)
The applicant has sought advance ruling on GST on supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University and it is obvious that said supply has been made by using the physical input including paper of the applicant.
We are of the view that as per the Circular No. 11/11/2017-GST dated 20.10.2017, the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University is composite supply and the principal supply is the supply of printing falling under heading 9989 of the scheme of classification of services.
As per Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended, the rate of CGST on the Service Accounting code 9989 is as under-
