Authority for Advance Ruling (AAR)

1. Whether activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks Sheets, Certificate and other documents related/required by the Board as well as Universities on behalf educational Institutions can be classified as activities of supply  of goods or supply of services?

2. if it is supply of service referring to sr. 27 of the notification 11/2017 CTR dated 28-06-2017 as amended by notification 31/2017 dated 13-10-2017 then benefit of serial no 66 of the notification no-02/2017 dated 25-01-2018 or

3. If it is supply of goods , then the above stated Question Paper, OMR Sheets, Answer sheets, certificate should be treated as exempted goods at serial no 119 of exempted list nil, rate of tax under chapter heading/subheading of 49011010 of printed matters. Or

4. It should be covered by schedule I at serial no. 201 liable to tax at 2.5 CGST under Broachers, leaflets and similar printed matter whether or not is single sheets.

5. Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services,

Question paper, admit cards, answer booklet, ssl-C pass certificate the overlapping of valuable data and lamination, fail marks Card, Certificate , ID card and other format  used for during the examination, Envelops for packing answer booklets.

6. If yes, whether services provided to educational Institutions by way of printing of stationery and other services incidental to the conduct of examination the such institutions would be covered serial no 66 (heading 9992) of Notification no 12/2017 Central tax (Rate) as amended and subject to nil rate of tax.

Whether the supply of services made by applicants under Fifth contact is composite supply with principal supply of goods under the third contract.

1. Under the GST, Whether the activity relating to sale of leasehold land and also to obtain permission for such sale would be taxable ?

1. Is supply of Printing of Pre-examination items like printing services viz; OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST?

2. Is Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary is exempt from GST?

3. Is Scanning and processing of results of examinations exempt from GST?

4. Whether the Applicant is entitled to avail the exemption on above services as per entry no.66 of the Notification No.12/2017-Central Tax (Rates), Dt.28-06-2017?TSAAR Order No. 16/2023 &  Date. 22.09.2023

a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?

b. Whether the supply by the service provider (person who has subscribed to Namma yatri) to his customers (who also have subscribed to Namma yatri) on the Applicant’s computer application amounts to supply by the Applicant?

c.Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the service provider (person who has subscribed to Namma Yatri) to his customers (who also have subscribed to Namma Yatri) on the Applicant’s computer application?

Whether utility charges collected by the company from its Restaurant Partners attract GST under CGST / KGST Act?

i.Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability?

a.   Determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., under SAC 997332.

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.