In re Codeword Process And Printers (GST AAR Karnataka)
Date: March 15, 2026
Subject Matter
Printing of Examination Papers for Universities Exempt from GST as Services Related to Conduct of Examinations
Summary
The Authority for Advance Ruling has allowed the application, holding that the printing of examination papers for universities is exempt from GST. This exemption applies as these services are deemed to be "services relating to admission to, or conduc…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA M/s Codeword Process and Printers, (herein after referred to as ‘the Applicant) # D. NO. 5-27 C-18, Industrial Estates, Yeyyadi, Mangalore, Dakshina Kannada, Karnataka, 575008, having GSTIN 29AAAFC9798D1Z1, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97…