Printing Of Question Papers Constitutes Supply Of Service And Printing Answer Booklets Constitutes Supply Of Goods: Karnataka AAR

The Karnataka Authority of Advance Ruling has held that the printing of question papers constitutes a supply of service and the printing of answer booklets constitutes a supply of goods. The applicant stated that the proposed activity of contract printing stationery items for the Karnataka Secondary Education Examinations Board and using them for examinations would constitute the supply of service to an "educational institution" as defined in Notification No.12/17-CT. on a contract basis for the Karnataka Secondary Education Examinations Board, and utilised for the conduct of examinations, would constitute a supply of service to an "educational institution". The AAR observed that the activity of printing stationery items such as question papers, admit cards, SSLC Pass Certificates, the overprinting of variable data and lamination, fail marks cards, circulars, and ID Cards on a contract basis for the Karnataka Secondary Education Examinations Board and utilised for the conduct of examinations, would constitute a supply of service to an "educational institution". The AAR held that the activity of printing stationery items such as answer booklets, other formats used for and during examinations, and envelopes for packing answer booklets on a contract basis for the Karnataka Secondary Education Examinations Board and utilised for the conduct of examinations, would constitute a supply of goods to an "educational institution."