Universal Print Systems ., In re
Date: December 20, 2022
Subject Matter
Printing of question papers, OMR sheets, answer booklets for conducting of an examination by the educational boards is exempt
Summary
We hear by modify the order passed by the Authority for Advance Ruling vide AAR No.07/AP/GST/2022 dated 30.05.2022 and hold that, the services rendered by M/s. Universal Print Systems to educational institutes with reference to the products associate…
At the outset, we would like to make u clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Goods…