M/s Bhagyam Binding Works

1. Whether KTBS can be classified as "educational institution" for the purposes of applicability of GST on printing services provided to it by the Applicant?
2. Alternatively, whether KTBS can be classified as "State Government" for the purposes of applicability of GST on printing services provided to it by the Applicant?
3. Whether the rate of tax being charged at present by printers on the printing of textbooks supplied to KTBS, i.e., @12%, is correct, or whether any exemptions or lower rate of tax would be applicable on the said contracts for printing and supply of school textbooks.