Mehra Computer Systems Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- February 11, 2025
- Type:
- Advance Ruling
- Members:
- Suseel Kumar, Balakrishna
Subject
Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service
Summary
The case law discusses an applicant's inquiry about the GST exemption on services provided to educational institutions under specific notifications. The applicant sought clarification on whether the services they provide for the printing of pre-exami…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai as under Sub-Section (1) of Section 100 of CGST Act / TNGST Act 2017, within. 30 days from the date on the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act, Advan…