No GST on Printing Pre-Examination Items like Hall Tickets, Question Paper, OMR Sheets, Answer Booklets for Educational Institutions: AAR [Read Order]
The Applicant is a Chennai-based service provider engaged in the field of high-security educational printing, primarily for institutions within the field of education.
![No GST on Printing Pre-Examination Items like Hall Tickets, Question Paper, OMR Sheets, Answer Booklets for Educational Institutions: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/2071566-no-gst-printing-pre-examination-like-hall-tickets-question-paper-omr-sheets-answer-booklets-educational-institutions-aar-taxscan.webp "No GST on Printing Pre-Examination Items like Hall Tickets, Question Paper, OMR Sheets, Answer Booklets for Educational Institutions: AAR [Read Order]")
The Tamil Nadu Authority for Advance Ruling (AAR) recently held that services such as printing pre-examination items such as hall tickets, question papers, OMR sheets and answer booklets when rendered to educational institutions shall be exempt from the levy of Goods and Services Tax (GST). M/s Mehra Computer Systems Limited (Mehra Computer Systems), a Chennai-based enterprise...
The Tamil Nadu Authority for Advance Ruling (AAR) recently held that services such as printing pre-examination items such as hall tickets, question papers, OMR sheets and answer booklets when rendered to educational institutions shall be exempt from the levy of Goods and Services Tax (GST).
M/s Mehra Computer Systems Limited (Mehra Computer Systems), a Chennai-based enterprise engaged in high-security printing solutions tailored for educational institutions filed an application for Advance Ruling before the Authority seeking clarity on multiple services that they rendered to educational institutions.
The company sought clarity on whether the services of printing pre-examination materials for universities and examination boards would fall under the exemption provided at Serial No. 66 of Notification No. 12/2017-CT (Rate) dated 28-06-2017, as amended by Notification No. 02/2018-CT (Rate) dated 25-01-2018.
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GST Practitioner Kalyanasundaram Baskaran appeared as the authorised representative for Mehra Computer Systems during the personal hearing and reiterated the submissions made in the application and explained the activities being carried out by the applicant. Upon request, the authorised representative furnished sample copies of agreements and purchase orders entered into with Universities & Colleges.
The Bench of Balakrishna S (CGST Member) and B. Suseel Kumar (SGST Member) observed that the applicant prints pre-examination items on their own paper and ink, on the basis of content supplied by educational boards. Citing Circular No. 151/07/2021-GST dated 17.06.2021, the AAR emphasized that input services relating to admission or conduct of examination including printing of question papers and admit cards are exempt when provided to educational institutions.
The Bench further held that the nature of the supply constituted a composite supply in which printing service was the principal supply. Since the service rendered specifically to educational institutions is directly related to the conduct of examinations, it was deemed exempt as per Serial No. 66 of Notification No. 12/2017-CT (Rate).
Accordingly, the Authority ruled that such services, when supplied to educational institutions for examination purposes, shall be treated as exempt from GST
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