Printing of Question papers with content supplied by educational institutions classifiable under SAC 9989

In re The Bangalore Printing and Publishing Co.Ltd. (GST AAR Karnataka)

Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description ‘Printed books, including Braille books’ in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017.

1. The activity of printing of question papers by the applicant with the content supplied by educational institutions constitutes a supply of Services under Heading 9989 of the scheme of classification of services.

2. The supply of services as above to educational institutes, as defined from time to time, would be covered under Sl. No. 66 of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and corresponding Notification issued under KGST Act, 2017

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

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