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TaxReply India Pvt Ltd

GOPSON PRINTERS PVT LTD.
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

AMIT KUMAR
HARILAL PRAJAPATI
Pet. Counsel
Shri Praveen Sharma
Res. Counsel
---

Petitioner / Applicant

GOPSON PRINTERS PVT LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date Sep 27, 2023
Order No.

UP ADRG 35/2023

Citation

2023(9) TAXREPLY 8913
Original Order
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ORDER

1. M/s Gopson Printers Pvt Ltd. here in after referred to as the applicant) is registered under GST having GSTIN 09AAECG8867E1Z7 having principal place of business at A-14, Sector-60, Noida, Gautam Bodh Nagar. They are engaged in the business of Security printing/confidential printing and supply to Board and Universities their examination papers, Answer sheets OMR sheet. 2. The applicant has submitted an application for Advance Ruling dated 03.07.2023 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- (a) 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? (b) Bf it is supply of services, referring t....

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