{"id":71092,"date":"2025-03-10T11:22:39","date_gmt":"2025-03-10T05:52:39","guid":{"rendered":""},"modified":"2025-03-10T11:22:39","modified_gmt":"2025-03-10T05:52:39","slug":"printing-examination-materials-for-educational-institutions-exempt-from-gst-under-notification-12-2017-ct-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71092","title":{"rendered":"Printing Examination Materials for Educational Institutions Exempt from GST Under Notification 12\/2017-CT(Rate)"},"content":{"rendered":"<p>Printing Examination Materials for Educational Institutions Exempt from GST Under Notification 12\/2017-CT(Rate)<br \/>Case-Laws<br \/>GST<br \/>The AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing services are the principal supply, not goods. The authority ruled that services related to both pre-examination items (hall tickets, question papers, OMR sheets, answer booklets) and post-examination items (mark sheets, certificates<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86393\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Printing Examination Materials for Educational Institutions Exempt from GST Under Notification 12\/2017-CT(Rate)Case-LawsGSTThe AAR determined that printing of examination materials for educational institutions constitutes a composite supply where printing<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71092","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71092"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71092\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}