Printing question paper exempt from GST, but not answer booklet, rules AAR

Holds that an answer booklet is a good, whereas printing question paper is a service provided to educational institution

Printing stationery items such as question papers, admit cards, pass certificates, ID cards on contract basis for a school board does not attract the goods and services tax (GST). However, printing answer booklets does, the Authority for Advance Rulings (AAR) of Karnataka has said.

The ruling was passed on a petition filed by Bengaluru-based PKS Centre for Learning on GST rates on these items supplied to the Karnataka State Education Examinations Board (KSEB). The applicant proposed to submit a bid in response to the tender floated by KSEEB.

The authority ruled that printing stationery items as cited above constitutes a