⛓‍💥 _*Unreveal Hidden Point*_ - Chap - Exemption under GST *supply of services* to _education institutions_ in relation to conduct of *Examination* is *_exempt_* *supply of Goods* to _education institutions_ in relation to conduct of *Examination* to such educational institutions are *_Taxable_* e.g. - Printing Services for printing of the question papers [ paper & content are provided by Institutions) are *exempt* - Paper procured for printing the question papers is *taxable* [ Supply of Select services to educational institutions is exempt and not supply of goods to such educational institutions ]