P.K.S Centre for Learning ., In re

Date: August 12, 2022

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

Printing question papers, admit cards, SSLC Pass Certificate etc for the KSEB and utilized for the conduct of examinations is exempt

ExemptionComposite Supply

Summary

In the instant case, the applicant is supplying question papers, admit cards, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID Cards printed with the content supplied by the recipient i.e., KSEE…

M/s. P.K.S Centre for Learning, (hereinafter referred to as the applicant), No.1010, 1st Floor, 26th Main Road, 4th T’ Block, Jayanagar, Bengaluru -560 041 having GSTIN 29HSTPS6182K1ZE have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST A…

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