The Andhra Pradesh Authority for Advance Ruling ( AAR )has recently, in an application filed before it, ruled that the printing of question papers, OMR sheets and answer booklets for conducting examinations by the educational boards, be treated as exempted from GST.
The aforesaid ruling was made by the Authority of Advance Ruling when an application was filed before it by M/s. Universal Print Systems, the applicant, who is engaged in the business of printing including high-end security printing products from the year 2011.
The important products supplied by the applicant being examination answer sheets which include optical character reading facilities, optical mark recognition features, etc., these products were printed by the applicant as per the approved design and pattern as was provided by the educational authority/board, and therefore, these products could not be sold at large but had to be printed only in the required numbers under strict confidentiality, supervised by such educational authorities.
The primary question sought by the applicant being as to whether the printing of pre-examination items like question papers, OMR sheets (Optical Mark Reading) and answer booklets for the conducting of an examination by the educational boards, be treated as exempted supply of service in terms of Serial Number 66 of Notification NO.12/2017-CGST[Rate] dated 28-6-2017 as amended, the Andhra Pradesh Authority for Advance Ruling, consisting of the members Sri. D. Ramesh, the Commissioner of State Tax and Sri. RV Pradhamesh Bhanu, the Joint Commissioner of Central Tax answered affirmatively and ruled that the printing of question papers, OMR sheets and answer booklets be exempted from GST.
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