1. Whether activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks Sheets, Certificate and other documents related/required by the Board as well as Universities on behalf educational Institutions can be classified as activities of supply of goods or supply of services?
2. if it is supply of service referring to sr. 27 of the notification 11/2017 CTR dated 28-06-2017 as amended by notification 31/2017 dated 13-10-2017 then benefit of serial no 66 of the notification no-02/2017 dated 25-01-2018 or
3. If it is supply of goods , then the above stated Question Paper, OMR Sheets, Answer sheets, certificate should be treated as exempted goods at serial no 119 of exempted list nil, rate of tax under chapter heading/subheading of 49011010 of printed matters. Or
4. It should be covered by schedule I at serial no. 201 liable to tax at 2.5 CGST under Broachers, leaflets and similar printed matter whether or not is single sheets.
5. Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services,
Question paper, admit cards, answer booklet, ssl-C pass certificate the overlapping of valuable data and lamination, fail marks Card, Certificate , ID card and other format used for during the examination, Envelops for packing answer booklets.
6. If yes, whether services provided to educational Institutions by way of printing of stationery and other services incidental to the conduct of examination the such institutions would be covered serial no 66 (heading 9992) of Notification no 12/2017 Central tax (Rate) as amended and subject to nil rate of tax.