Saraswaty Press Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- September 12, 2023
- Type:
- Advance Ruling
- Members:
- Tanisha Dutta, Joyjit Banik
Subject
Service of printing question papers for conducting examinations to educational institutions is exempt from GST
Summary
This is a case where the applicant is providing services related to the printing of question papers for conducting examinations to educational institutions. The issue is to decide whether these services can be treated as services to an educational in…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 1.1 At the outset, we would like to make it clear that the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically…