Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

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.

Classification of Service — The applicant is engaged in the activity of printing of books, journals, question papers calendars etc. The applicant has received an order from a State Government Institutions for printing of Question paper book for State Level Higher Second Examinations. The Applicant sought Advance ruling on the question whether the activity of printing of Question Paper books is to be covered under HSN 4901 under the description “Printed books, including Braille books. The Authority ruled out that 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. — The Bangalore Printing And Publishing Co. Limited, In Re… [2019] 16 TAXLOK.COM 179 (AAR-Karnataka)