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The supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under the Heading 4802 and attracts 12% GST.

Rate of Tax — The Applicant is engaged in offset printing of Answer booklets, center pinning and hand numbering. Applicant received an order from a Karnataka State Secondary Education Board for printing of answer booklet, centre pinning and hand numbering. The board will provide the design and format of the answer booklet in soft copy to be printed, and then centre pinning and hand numbering answer booklet and supply back the answer booklet to the board. The applicant sought Advance ruling on classification of goods and services. The Authority ruled out that  the supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under the Heading 4802 and attracts 12% GST. — Datacon Technologies, In Re… [2019] 16 TAXLOK.COM 149 (AAR-Karnataka)