Printing of Question Paper, OMR Sheets - Taxable under GST ?

Orient Press Limited Approached Maharashtra Authority of Advance Ruling in respect of following Issues.
  • Whether Supply of Service of Printing of Examination items like Question Papers, OMR Sheets, Answer Booklets for conducting of an Examination by the Educational Board or Institutions can be treated as Exempted Supply?
  • Whether Supply of Service of Printing of Post Examination items like Mark-Sheet, Certificates to Educational Board (up to Class 12th) after scanning of OMR Sheets and processing of data in relation to conduct of examination can also be treated as exempted supply?
Grounds On Which Orient Press Limited Claimed these to be Exempted Services
  • Service Provided to an Educational Institution, by the Applicant in relation to conduct of Examination by an institution is exempt by virtue of the notification no.12/2017 entry no 66.
  • Extract from the Copy of Order of AAR, Entry No. 66
  • Service Provided by Orient Press to an Educational Board by way of Printing Question Papers, OMR Sheets will be used by the educational institution for conduct of an examination.
  • Services like printing of Mark-Sheets, Certificates are act last leg towards completion of the activity of conducting the examination process.
  • Orient Press Ltd submits that aforesaid services of Printing of pre -examination items, post examination items and Scanning and processing of results provided to Educational institution is towards conduct of examination and therefore, they should fall within the ambit of exemption outlined under Entry no. 66. 
Observation of Maharashtra Authority of Advance Ruling:-

  • Services provided to an Educational Institution by way of service in relation to admission to such institution or conduct of examination by such institution is exempted from payment of GST. 
  • Question papers , OMR Sheets , answers booklets are very essential and necessary requirements to conduct any examinatio.n
  • Content of questions papers and OMR sheets will also be provided by Educational Instituition.
  • Conduct of any examination includes both pre examination works, actual conduct of exams and post-examination works.
  • Order is in the favor of Orient Press Limited.
  • Supply of Service by way of Printing of Pre-examination items like questions papers, OMR Sheets, answer booklets and Printing of Post-examination items like Mark-sheets, certificates to the educational board up to class 12th will be treated as Exempted Supply of Service by virtue of Entry no. 66.

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