Advance Ruling— In the instant case, the applicant is seeking an advance ruling in respect of the following questions.

Whether activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of goods or supply of services?

Whether the benefit under SI. No.66 of the Notification No.12/2017-Central Tax (Rate) as amended from time to time. and Noti. No.12/2017-State Tax (Rate) is allowable to Applicant, if the activity is treated as supply of services?

lithe activity is to be classified as supply of goods, then whether the same can he treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books?

In spite of specific directions in writing and explained during the course of hearing at the time of admission as well as at the time of final hearing on 15/11/2022, no details are produced. The case is finally heard on 15/11/2022. No such details are produced before the Advanced Ruling Authority. The applicant wants to know the answer to certain question, The answer to the question can only be given after considering the underlying facts, 11' no records, bills, tender documents or correspondence, or agreement which govern the transaction or any document whatsoever related to transaction being undertaken or proposed to be undertaken is produced, it is not possible to comprehend the transaction. Hence, there is no other alternative, but to hold that the answer to the question cannot be given in the absence of proper details.

Held that— Question cannot be answered  in the absence of proper details.