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- Whether printing of books, question papers, OMR sheets etc. are exempted from GST under HSN 4901 or otherwise ?
Whether printing of books, question papers, OMR sheets etc. are exempted from GST under HSN 4901 or otherwise ?
Issue Favourable to Tax Payer ?:- yes
Held - On reading the Agreement the applicant entered with the Education Board for the year 2021 and 2022, we find that applicant supplies ser.....
Issue Favourable to Tax Payer ?:- yes
Held - The services of printing of text books is integral to the function of Education- including primary and secondary schools entrusted to a Panc.....
Issue Favourable to Tax Payer ?:- no
Held - In the instant case applicant is supplying answer booklets/copies with or without OMR having its name logo etc. of his customer and the.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the service.....
Issue Favourable to Tax Payer ?:- yes
Held - It is observed that the applicant was given the job to scan the OMR Flying slip, OMR marks Foil with barcode sticker, scanning of .....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case applicant is engaged in printing the content supplied by the recipient using their own physical inputs like paper, ink e.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?