Gopsons Printers Private Limited ., In re

Date: September 26, 2023

Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Amit Kumar, Harilal Prajapathi
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Subject Matter

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…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,  UTTAR PRADESH  ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 &  UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s Gopson Printers Pvt Ltd. here in after referred to as the applicant) is registered under GST having GSTIN 09AAECG8867E1Z7 having principal place of business at A-14, Sector-60, Noida, Gautam Bodh Nagar. They…

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