Classification of service— This present appeal is being filed by the Principal Commissioner of Central Tax, Guntur CGST Commissionerate against the order passed by the Authority for Advanced Ruling in respect of application filed by M/suniversal print systems.

The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of the said Notification, appears to be stretched beyond the legal boundary. However, this could have been properly addressed by way of discussing the jurisdictions of similar notifications of CGST and IGST i.e. in the instant case Notification No. 12/2017-CT (Rate) and Notification No.9/2017-IT (Rate) both dated 28.06.2017 extending the benefit of exemption sought for by the appellant applicable to different jurisdictions i.e. intra-state and inter-state, respectively.

Held that— This authority modify the order passed by the Authority for Advance Ruling and hold that, the services rendered by M/s.universal print systems to educational institutes with reference to the products associated with the conduct of examinations falls within the ambit of entry 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017