GST on printing of question papers, OMR sheets, Answer booklets by educational boards

In re Universal Print Systems (GST AAR Andhra Pradesh) Question: Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended? Answer: Affirmative Question: Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relatio...