Case LawAdvance Ruling No. UP/ADRG 35/2023
Gopsons Printers Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 26, 2023
- Type:
- Advance Ruling
- Members:
- Amit Kumar, Harilal Prajapathi
Subject
Services provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination are subject to a nil rate of tax
ClassificationExemptionComposite SupplyPrincipal Supply
Summary
The case law involves a ruling sought by an applicant engaged in the activity of security printing/confidential printing of examination papers, answer sheets, OMR sheets, mark sheets, and certificates for supply to educational institutions. The appli…