AAR: Supply of printed answer booklet to State Education Board, comprises a supply of goods, taxable at 12%

Karnataka AAR holds that the supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under Heading 4802; Observes that the applicant is required to print the water mark on each page as per format and design given by the board, center pin each booklet, hand number each page and supply back to the board; Refers to Circular No. 11/11/2017- GST dated October 20, 2017 which clarifies tha...