2025-VIL-24-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Printing Services, Educational Institutions, Exemption - Applicant is engaged in the business of printing and delivering high-end security printing products, including pre-examination items like hall tickets, question papers, OMR sheets, and answer booklets, as well as post-examination items like mark sheets, degree certificates, grade sheets, rank sheets, rank cards, and certificates to educational boards - Whether printing of pre-examination items like hall tickets, question papers, OMR sheets, and answer booklets for conducting examinations by educational boards is exempt from GST under Sl. No. 66 of Notification No. 12/2017-CT(Rate) – HELD - as per the Circular No. 151/07/2021-GST dated 17-06-2021 the services relating to admission to, or conduct of examinations, such as printing of question papers, admit cards, and other examination-related materials, when provided to educational institutions, are exempt from GST under Sl. No. 66(b)(iv) of the Notification - the printing of pre-examination items like hall tickets, question papers, OMR sheets, and answer booklets provided to educational institutions for conducting examinations shall be treated as an exempted supply under Sl. No. 66 of Notification No. 12/2017-CT(Rate) – Ordered accordingly - Whether printing of post-examination items like mark sheets, degree certificates, grade sheets, rank sheets, rank cards, and certificates to educational boards, after scanning the OMR sheets and processing of data in relation to the conduct of examinations, is exempt from GST under Sl. No. 66 of Notification No. 12/2017-CT(Rate) – HELD - the CBIC Circular No. 151/07/2021-GST clarified that services relating to the conduct of examinations, such as result publication, when provided to educational institutions, are exempt from GST under Sl. No. 66(b)(iv) of the Notification - the services of printing of post-examination items like mark sheets, degree certificates, grade sheets, rank sheets, rank cards, and certificates to educational boards, after scanning the OMR sheets and processing of data in relation to the conduct of examinations, provided to educational institutions, shall also be treated as an exempted supply under Sl. No. 66 of Notification No. 12/2017-CT(Rate) - Whether scanning and processing of the results of examinations is exempt from GST under Sl. No. 66 of Notification No. 12/2017-CT(Rate) – HELD - the services of scanning and processing of the results of examinations provided to educational institutions shall be treated as an exempted supply under Sl. No. 66 of Notification No. 12/2017-CT(Rate).
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