Data Processing Forms Pvt. Ltd ., In re

Date: March 14, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
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Subject Matter

Supply of services provided to State educational boards by way of services relating to conduct of examination are entitled for exemption

Summary

Q. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (educatio…

Brief Facts: M/s. Data Processing Forms Pvt. Ltd. submits that it is engaged in manufacturing of Computer Forms, Cut Sheets and Printed Forms with trading in Printers, Cartridges, Laptops, Barcode Stickers, OMR Sheets and Education Booklets since 1st July 2017 to till date. 2. The applicant submits that supply of Printing and Barcode Stickers, UID Stickers and forms made to the Education Institute…

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