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The services of printing of question paper, supplied by the applicant to other than 'educational institutions' will be taxable @12%

Rate of tax (service)— the question sought by the applicant is - (a) Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services? (b) Whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? Held that— The activity of printing of question papers by the applicant is activity of supply of services classifiable under Heading 9989 of the scheme of classification of services. The services of printing of question paper, supplied by the applicant to other than 'educational institutions' attract Goods and Services Tax @ 12%