{"id":77229,"date":"2026-11-03T09:23:34","date_gmt":"2026-11-03T09:23:34","guid":{"rendered":""},"modified":"2026-11-03T09:23:34","modified_gmt":"2026-11-03T09:23:34","slug":"gst-exemption-for-examination-services-covers-printing-scanning-result-processing-and-associated-delivery-supplied-to-educational-institutions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77229","title":{"rendered":"GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions."},"content":{"rendered":"<p>GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.<br \/>Case-Laws<br \/>GST<br \/>Examination-related printing using content supplied by educational institutions is a composite supply of services under Heading 9989, with printing as the principal supply and paper as an ancillary input. The institutions retain ownership and usage rights in the content, while the supplier provides the physical inputs. GST exemption applies to services supplied to educational institutions in relation to conducting examinations, including printing question papers, hall tickets, OMR sheets and answer booklets. Post-examination scanning, result processing and printing of marksheets and certificates also qualify, as does associated transportation and delivery.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105746\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST exemption for examination services covers printing, scanning, result processing and associated delivery supplied to educational institutions.Case-LawsGSTExamination-related printing using content supplied by educational institutions is a composite &#8230;<\/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-77229","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77229","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=77229"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77229\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}