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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 - The applicant sought advance ruling on different issues and each issue is discussed below:
Whether the following services are treated as exempted supply of service?
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets etc.,
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards upto higher secondary; and
Issue Favourable to Tax Payer ?:- yes
Held - The applicant sought advance ruling on different issues and each issue is discussed below:
Whether the following services are treated as exempted supply of service?
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets etc.,
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards upto higher secondary; and
- 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 ?
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