Karnataka AAR Holds Printing of Exam Question Papers for Universities Exempt from GST Under Notification No. 12/2017-Central Tax (Rate)
The Karnataka Authority for Advance Ruling has clarified that services of printing examination question papers supplied to universities are exempt from GST, as they qualify as services relating to the conduct of examinations by educational institutions under Entry 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate). Universities are recognized as educational institutions for this exemption.
