(a) Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services?
(b) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or
(c)If it is supply of goods, then question paper should be treated as exempted goods at S.No. 119 of exempted list at NIL rate of tax under chapter heading / sub heading of 49011010 of “printed books including Braille books”; or
(d) It should be covered by schedule I at S. No. 201 liable to tax at 2.5 CGST under “brouchers, leaflets and similar printed matter, whether or not is single sheets”.