Hitech Print Systems Limited ., In re
Date: November 5, 2021
Subject Matter
Printing of pre-examination material items like Question Papers, OMR Sheets etc is exempt from GST
Summary
Q1. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific to various educational b…
1. M/s. Hitech Print Systems Limited, Plot no 153, Sitha Nilayam, Dwarakapuri Colony, Punjagutta, Hyderabad – 500 082, Telangana. (GSTIN No. 36AAACH2674N1Z9) have filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling seeking clarification. 2. At the outset, it is made clear that the provisions of both the C…