AAR: Rules on taxability of supply of printing service of examination items, railway tickets & cheques

Maharashtra AAR holds that supply of service to educational board consisting of printing of pre-examination items like question papers, OMR sheets, answer booklets and post-examination items like marks card, grade card, certificates, falls under Heading 9992; Consequently, opines that same is exempt from GST under Entry 66 of Notification No. 12/2017-Central Tax (Rate) while rejecting Revenue’s plea that said supply is supply of goods and not services; Further, holds that s...