Ashok Kumar Basu., In re

Date: September 28, 2018

Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): VISHWANATH AND PARTHASARATHI DEY
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Subject Matter

Service of printing Question Papers for Educational Institutions is classifiable under SAC 9992 and exempt from GST

Classification

Summary

The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/Councils/Universities etc is seeking a Ruling on whether GST is to be charged on suc…

1.  The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/Councils/Universities etc is seeking a Ruling on whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? The Applicant also wants to know whether credit of…

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