Taxrealtime

Relevant GST law

TRT-2026-384

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

TRT-2026-418

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

Short Reels

info@taxrealtime.in

+91 7291044154

+91 7849813442