Tamil Nadu Textbook and Educational Services Corporation ., In re

Date: May 12, 2020

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Manasa Gangotri, Thiru Selvaan
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Subject Matter

Supply of educational aids such as school bags, footwear etc to students of government and government aided schools is exempt

SupplyExemptionInput Tax Credit

Summary

1 & 2 Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools based on the State Government educational policy for…

M/s. Tamil Nadu Textbook and Educational Services Corporation (hereinafter called as ‘Textbook Corporation’ or the Applicant) is a society registered under the provisions of the Societies Registration Act 1860 set out by the Government with the object to acquire and take over the business and other activities of Government of Tamil Nadu relating to Publication of text books and to prom…

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