Printing Exam Question Papers for Universities Exempted from GST: AAR [Read Order]

The Authority for Advance Ruling (AAR) inKarnataka recently ruled on a Goods and Service (GST) Tax query, clarifying that printing examination question papers for universities was an exempted service.

The applicant, M/s Codeword Process and Printers, is engaged in supplying printing services of exam papers to various universities. The applicant submits that the term “educational institution” has been defined in paragraph 2(y) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

In view of the applicant, since universities are educational institutions and conduct examinations, they are to be covered under Entry Serial No. 66 of the said Notification. The counsels for the applicant relied on the decision of the Hon’ble Karnataka High Court in the case of Rajiv Gandhi University of Health Sciences (2024), wherein it was held that a university is also an educational institution.

The AAR narrowed the question to be: “what is the meaning of education as a part of curriculum for obtaining a qualification recognized by law”. It held that conduct of degree courses by colleges, universities or institutions which lead to grant of qualifications recognized by law would be covered within the Notification.

The decision in the Rajiv Gandhi University of Health Sciences (2024) case was taken into consideration. The bench also held that activities such as printing of question papers, which are indispensable and integrally connected to the conduct of examinations, cannot be divorced from the examination process.

The members of the bench, Kalyanam Rajesh Rama Rao and Sivakumar S Itagi, finally held that the services provided by the applicant are eligible for exemption from GST as per the Notification No. 12/2017-Central Tax (Rate).

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