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Printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards to be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017.

Classification of service— In the instant case, the applicant is engaged in the business of printing including high end security printing products.

The Applicant seeks clarification with regard to classification of the products and applicability of notification for considering the tax rate applicable.

(i) 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?

(ii) 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 relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-6-2017 as amended?

(iii) Whether Scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST [Rate] dated 28-6-2017 as amended?

In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Andhra University, Visakhapatnam, Satavahana University, Board of Secondary Education, Andhra Pradesh; Krishna University, Board of Higher Secondary Examination, Government of Kerala and Dr B R Ambedkar Open University. All these institutions invariably fall under the category of "educational institution" as they fulfil the criterion of 'institution providing services by way of,-(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force.

Further, with reference to the services provided by the applicant, they are nothing But 'services relating to admission to, or conduct of examination by, such institution' falling under SI.No.66 of the said exemption notification of No.12/2017-CGST [Rate] dated 28.06.2017 as amended.

Held that— 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.

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 relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST[Rate] dated 28-6-2017 as amended.

Printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards to be treated as exempted supply of service in terms of Serial Number 66 of Notification No.12/2017.

Classification of service— In the instant case, the applicant is engaged in the business of printing including high end security printing products.

The Applicant seeks clarification with regard to classification of the products and applicability of notification for considering the tax rate applicable.