K L Hi-tech Secure Print Ltd., In re

Date: July 26, 2018

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): J. LAXMINARAYANA, AND V. SRINIVAS
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Subject Matter

Supply of service to 'educational institutions' for conducting examinations is eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate)

ClassificationExemptionComposite Supply

Summary

The applicant sought an advance ruling on the following questions 1. Whether supply of service of: ( i ) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets; ( ii ) Printing of Post-examination i…

1.  Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order. 1. M/s. K L Hi-tech Secure Print Ltd, Plot No.22-23, Anrich Industrial Estate, IDA Bollaram, Sangareddy District, Telangana-502325 registered under GSTIN…

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