M/s Board of Secondary Education Rajasthan

Whether the following services provided by the supplier to the Board of Secondary Education in relation to conduction of examination can be claimed as exempted as per Notification No.12/2017-CT(Rate) read with explanation in paragraph 3 clause (iv), and read with Circular No. 1S1/07/2021-GST dated 17thJune,2021?
1. Services of providing printing of Answer sheets, Question papers, OMR sheets, Graphs, Certificates, Mark sheets etc.
2. Services provided by way of online examination form filling.
3. Serviceprovidedbywayofannualmaintenancetothecomputersexclusivelyusedforexaminationpurposes.
4. Service of operator provided by supplier for operating computer system.
5.Services provided by way of processing of result through marks allotted in examination.