Whether printing of books, question papers, OMR sheets etc. are exempted from GST under HSN 4901 or otherwise ?
TRT-2025-387

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.....

TRT-2025-388

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.....

TRT-2025-389

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.....

TRT-2025-385

Issue Favourable to Tax Payer ?:- yes

HeldIn the instant case, the educational institutions as referred to by the applicant for whom the supplies of the service.....

TRT-2025-391

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 .....

TRT-2025-386

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.....