The Andhra Pradesh Authority for Advance Ruling has held that no Goods and Services Tax on printing of pre and post-examination items, and scanning and processing of results.
The applicant, M/s Universal Print Systems is engaged in the business of printing including high-end security printing products such as Examination Answer Sheets, which include Optical Character Reading facilities, and Optical Mark Recognition features, andalso prints different types of certificates with security features so that the genuineness of these documents can be prevented from unauthorized misuse/duplication. These products are printed as per the approved design and pattern and cannot be sold at large, but have to be printed only in required numbers under strict confidentiality, supervised by such educational authorities.
The applicant submitted that the services being rendered by the Applicant to Educational Institutions up to higher secondary as well as above higher secondary are exempt in terms of Serial Number 66 of Notification N0,12/2017-CGST.
The Coram of Mr. D. Ramesh (State Tax) and Mr. RV Pradhamesh Bhanu (Central Tax) has observedthe printing of pre-examination items, post-examination items, and Scanning and processing of results provided by the applicant to an educational institution towards the conduct of the examination. The services are normally not carried out by the educational institution by themselves but have to be outsourced to other service providers due to a lack of infrastructure for printing, administrative convenience, confidentiality, volume, etc.
The Authority has held that “when such Services are procured by the educational institution, they tantamount to the services relating to the conduct of examination, which will aptly fall within the ambit of exemption outlined under Entry No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017 as amended”.
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