No GST on printing of pre- and post-exam items, and scanning and processing of results: AAR


GST - Post Review - AAR - taxscan

The Andhra Pradesh Advance Ruling Authority ruled that no Goods and Services Tax was applied to the printing of pre-examination and post-examination items, as well as the scanning and processing of results .

The applicant, M/s Universal Print Systems, is in the business of printing, including high-end security printing products such as exam answer sheets, which include optical character reading functions and optical mark recognition, and also prints different types of certificates with security so that the authenticity of these documents can be prevented from misuse/unauthorized duplication. These products are printed to the approved design and pattern and may not be sold generally, but are to be printed only in the numbers required in strict confidence under the supervision of such educational authorities.

The plaintiff argued that services rendered by the plaintiff to educational institutions up to upper secondary as well as above upper secondary are exempt under serial number 66 of notification N0,12/2017-CGST .

The Coram of MD Ramesh (State Tax) and Mr. RV Pradhamesh Bhanu (Central Tax) observed the printing of pre-examination items, post-examination items, and scanning and processing of results provided by the applicant to an educational institution regarding the conduct of the examination. Services are normally not provided by the educational institution itself but must be contracted out to other service providers due to lack of printing infrastructure, administrative convenience, confidentiality, volume, etc.

The Authority ruled that “where such services are purchased by the educational institution, they are equivalent to the services related to the conduct of the examination, which will properly fall within the scope of the exemption described in entry no. 66 of the Notification No. 12/2017 Central Tax (Rates), of June 28, 2017 as amended”.

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In Re: M/s. Universal printing systems

CITATION: 2022 TAXSCAN (AAR) 209

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