Printing of question papers, OMR sheets, answer sheets, mark sheets, certificates, and other documents for educational institutions are supply of service and exempt from GST. in re, M/s Gopson Printers Pvt Ltd (27-Sep-2023)

Q1: How are printing activities such as printing of question papers, OMR sheets, answer sheets, mark sheets, certificates, and other documents for educational institutions classified under GST?

A1: These printing activities are classified as a supply of services under GST, not as a supply of goods. Q2: Are these printing services eligible for any specific GST benefits according to the notifications issued?

A2: Yes, these services are eligible for benefits under serial number 66 of Notification 12/2017-Central Tax Rate (CTR) dated 28.06.2017, as amended by Notification No. 02/2018 dated 25.01.2018,

when referred to in conjunction with serial number 27 of Notification 11/2017-CTR dated 28.06.2017, as amended by Notification 31/2017 dated 13.10.2017.

Q3: Is the activity of printing stationery and other terms for Educational Boards and Universities considered a supply of goods or services? A3: This activity is considered a supply of services.

Q4: If the printing of stationery and other services are incidental to the conduct of examinations by educational institutions, are these services taxed or exempt under GST?

A4: These services are covered under serial number 66 (heading 9992) of Notification No. 12/2017-Central Tax (Rate) as amended, and they are subject to a nil rate of tax, making them exempt from GST.