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RTP GST Series May 2024 (Part-3)

We have started a RTP series on GST in MCQ form where we will post MCQs along with detailed Explanations along with additional questions surrounding the concepts asked in RTP for GST CA Final issued for May 2024.

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Dhairya Limited (Registered in Kerala) Supplied large paper rolls to Ford Mount School, Bengaluru (Karnataka), for printing of question papers.  As directed by the school, Dhairya Limited delivered the paper rolls at a printing press located in Trivandrum, Kerala.

Qns: Whether it is a Taxable Supply.

Answer: Yes

Additional Qns: whether Bill should be raised of IGST or CGST/SGST.

Answer: IGST, even though it is supplied in same state i.e. Kerala.

Additional Question: Whether School needs to raise Invoice to the Printing Press because goods are delivered to him.

Answer: No

Additional Question: Whether School can avail ITC

Answer: No, since it is used for exempt supply by the School.

Additional Question: In case, Printing Press fails to print the paper with in One Year, what would be the treatment in the hand of the School.

Answer: School need to pay GST considering it is a deemed supply.


1. Exemption is available to the Educational Institutions for services provided to the students and faculty. Further, some specific services to the Educational Institutes are also exempt from GST as per N.No. 12/2017.

Here, there is Supply of Goods to the School though delivered to the Printing Press not the service. Therefore, it is a Taxable Supply.

2. Further, as per provisions of Job Work, Goods can be delivered by the Supplier on behalf of the School to the Job worker i.e. Printing Press. (For reading complete details of provisions related to Job Work, please read at : (Complete Details of Job-Work)

Furthermore, Section 16(2) allowed the " Bill to Ship to" model.

Accordingly, in this case, Dhairya Limited will raise the Invoice (Bill to) of IGST to the School even though goods are delivered (Ship to) to the Printing Press in the same state.

3. Since, Goods are delivered to Printing Press who is working like Job-Worker, School is not needed to raise Invoice to Printing Press.

4. Since, School is involved in the Exempt Supply, It can not avail ITC. In case, instead of School, it would have been Private Coaching Centre, ITC would be available to it.

5. In case, Printing Press fails to print paper and send back to School, School needs to pay GST on supply of Paper to Printing Press assuming it is a deemed supply as per Section 143. ( please read at : (Complete Details of Job-Work)

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Disclaimer: We have taken due care to the best of our knowledge while explaining the provisions surrounding the issue purely for informational/academic purpose. It should not be considered as professional advice or consultancy to be relied upon. While due care has been taken by Fab Gyan in preparing this article, certain mistakes and omissions may creep in. The Fab Gyan or its Author does not accept any liability for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon.

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