GST Exemption for Printing University Examination Question Papers
The Karnataka Authority for Advance Ruling confirmed that printing examination papers for universities is exempt from GST.
- Ruling
- KAR.ADRG 17/2026 dated 16.03.2026
- Dated
- 16 Mar 2026
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Codeword Process and Printers asked if printing exam papers is tax-exempt.
- The Authority ruled these services are exempt under Notification No. 12/2017.
- Printing is considered an essential service for conducting university examinations.
In short
The company asked if they must charge Goods and Services Tax (GST) when printing exam papers for universities. The Authority decided that because these papers are essential to holding exams, the service is exempt from tax.
What has changed
How it worked before
It was previously unclear to many printers whether printing exam materials qualified as an exempt service or a taxable supply of goods.
What has changed
The Authority ruled that printing exam papers is an exempt service under Entry Serial No. 66(b)(iv). This means printers do not need to collect GST on these specific services when provided to educational institutions.
Who this affects
Printing businesses and service providers that supply exam-related materials to universities.
An example
A local printing press in Bengaluru prints question papers for a state university. They wonder if they should charge GST on their invoice. Based on this ruling, they can argue that their service is exempt because it is directly connected to the university's conduct of examinations.
What you should do
If you provide similar services, you may consider this exemption. However, an Advance Ruling only binds the business that asked and its specific tax office; it is not a law that automatically applies to your business.
If you do nothing
If you stop charging GST without confirming your specific situation, your local tax officer may disagree and demand the unpaid tax plus interest and penalties. An Advance Ruling is not a blanket law, and relying on one that does not apply to you can lead to costly disputes.
The terms explained
- Advance Ruling
- A formal decision from tax authorities on how GST laws apply to a specific business question.
- Exempt service
- A service on which the government does not charge GST, meaning no tax is collected or paid.
- Ancillary services
- Supporting tasks that are necessary for a main activity to happen, such as printing papers for an exam.
The ruling in detail
Authority for Advance Ruling
M/s Codeword Process and Printers
KAR.ADRG 17/2026 dated 16.03.2026 · Karnataka
Questions before the authority
- Whether the printing of exam papers provided to universities is exempt from tax in terms of sl.no.66 (b) (iv) of the Notification No. 12/2017-Central (Tax) Rate dated 28.06.2017, as amended.
Facts
The applicant is engaged in the business of printing and supplying examination question papers to various universities. These papers are printed strictly according to the specifications, formats, and designs provided by the universities. The applicant does not deviate from the standards set by the universities for these services.
Ruling
| Question | What the authority ruled |
|---|---|
| Exemption for printing of exam papers for universities | Exempt from levy of GST Covered under Entry Serial No. 66(b)(iv) of Notification No. 12/2017-Central (Tax) Rate |
The Authority ruled that the service of printing examination question papers supplied to universities constitutes a service relating to the conduct of examinations. Consequently, these services are covered under Entry Serial No. 66(b)(iv) of Notification No. 12/2017-Central (Tax) Rate and are **exempt from the levy of GST**.
Reasoning
The Authority determined that universities qualify as educational institutions under paragraph 2(y) of the notification. It held that the expression 'relating to' in Entry Serial No. 66(b)(iv) is of wide amplitude and encompasses ancillary services like printing question papers that are **indispensable and integrally connected** to the conduct of examinations. Relying on judicial precedents and circulars, the Authority concluded that such services have a direct and proximate nexus with the conduct of examinations by an educational institution.
Provisions relied on
- Section 97(2)(b) of the CGST Act, 2017
- Section 97(2)(e) of the CGST Act, 2017
- Entry Serial No. 66(b)(iv) of Notification No. 12/2017-Central (Tax) Rate
- Paragraph 2(y) of Notification No. 12/2017-Central (Tax) Rate
- Circular No. 151/07/2021-GST
For the practitioner
This ruling provides clarity for printers and service providers working with universities, confirming that printing exam-related materials is an **exempt service**. It reinforces the broad interpretation of services 'relating to' the conduct of examinations. Practitioners can use this to support exemption claims for similar ancillary services provided to recognized educational institutions.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/4-aar-codeword_process_and_printers-compressed.pdf
Legibility of the scan, as read: high.
Prepared 12-10-2026.
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