Y S Hitech Secure Print Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- April 11, 2023
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
Supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST
Summary
The ruling relates to an applicant seeking clarification on the exemption for services related to admission to or conduct of examination by educational institutions under the GST Act. The Central Board of Indirect Taxes and Customs (CBIC) has issued…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Y S Hitech Secure Print Private Limited, 7b and 8a Type III, Y.S.Hitech, Prasantinagar I.E., Kukatpally, Medchal Malkajgiri, Telangana-500 072 (36AAACY1137H1ZH) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear tha…