Mehra Computer Systems Limited ., In re

Date: February 11, 2025

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Suseel Kumar, Balakrishna
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Subject Matter

Printing of all examination-related materials (both pre- and post-examination) for educational institutions qualifies as an exempt service

ExemptionComposite Supply

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…

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…

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