•Whether activity of printing of question papers on behalf of educational institutions can be classified as
a) activity of supply of goods or
b) supply of services?
•Classified as Supply of Services
•If it is supply of services, then benefit of Sr. No. 66 of Notification 12/2017-CTR dtd. : 28.06.2017 is allowable,
•( Ommision of Higher Secondary ) as amended by Notification No. 2/2017-CTR of 25.01.2018.
•IE Whether Covered Under Exemption ?
•yes , priting of question papers service provided to educational institution for conduct of examination by such institution would be covered.
ADVANCE RULING NO. GUJ/GAAR/R/2018/16
Taxgen Team.
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