Supply of OMR sheets, Answer sheets etc. is GST Composite Supply | Taxable at 18%

Case Details: Authority for Advance Rulings, Uttar Pradesh Vardhman Infotech, In re - [2021] 126 taxmann.com 230 (AAR- UTTAR PRADESH)

Judiciary and Counsel Details

• • Abhishek Chauhan and Dinesh Kumar Verma, Member
  • Sudhir Hudda, AR for the Applicant.

Facts of the Case

The applicant was engaged in supply of OMR sheets, Answer sheets, Examination copies printed with logo and name of educational institution/university name. It filed an application for advance ruling to determine whether supply would be treated as mixed supply or composite supply of goods or services.

AAR Held

The Authority for Advance Ruling observed that as per Circular No. 11/11/2017-GST dated 20th October 2017, supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods are composite supply of services, printing being the principal supply. In the instant case, the supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University would be treated as composite supply and the principal supply would be supply of printing falling under heading 9989 & taxable at 18%.