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2022 (3) TMI 1089 - AAR - GSTExemption from GST - supplies made by the applicant to the Examination Boards and Educational Institution - Applicability of Sr. No. 66, Heading No. 9992 (education Services) of the exemption N/N. 12/2017-CT (Rate) dated 28-6-2017, read with N/N. 14/2018-CT (Rate) dated 26-7-18 - refund of the taxes collected and paid into Govt. treasury - HELD THAT - On reading the Agreement the applicant entered with the Education Board for the year 2021 and 2022, it is found that applicant supplies services relating to conduct of examination - the Supply of services provided to State educational boards by way of services relating to conduct of examination by State Educational Boards is exempt vide entry 66(b) (iv) of said Notification 12/2017-CT(R), as clarified at clause 3(iv) to the Explanation of the said Notification. The insertion of this clause 3(iv) vide Notification No. 14/2018-CT (R) dated 26-7-18 to the Explanation of the said Notification is clarificatory in nature making clear the applicability of said entry 66(b)(iv) of said Notification 12/2017-CT (R).
Issues:
1. Whether supplies made to Examination Boards and Educational Institutions are entitled to exemption from GST under specific notifications. 2. Whether the applicant is entitled to a refund of the taxes collected and paid to the government. Analysis: 1. The applicant, engaged in manufacturing computer forms and related products, sought clarity on the exemption of supplies made to Examination Boards and Educational Institutions under specific GST notifications. The applicant highlighted that the services provided for conducting examinations to Education Boards qualify for exemption under entry No. 66 of Notification No. 12/2017-CT (Rate) dated 28-6-2017. Additionally, an agreement with the Maharashtra State Board of Secondary and Higher Secondary Education was presented to support the claim for exemption. 2. The Advance Ruling Authority examined the provisions of the CGST Act and noted that the question of refund of taxes collected does not fall within the scope of Section 97(2) of the Act. During the personal hearing, the applicant's representative withdrew the question regarding the refund. The Authority emphasized that the admissibility of refund is not covered under the specified questions for Advance Ruling as per the Act. 3. Upon reviewing the agreement between the applicant and the Education Board, the Authority found that the services provided by the applicant relate to the conduct of examinations. It was established that the supply of services to State educational boards for the conduct of examinations is exempt under entry 66(b)(iv) of Notification No. 12/2017-CT(R), as clarified in the Explanation of the said Notification. 4. The Authority concluded that the insertion of clause 3(iv) through Notification No. 14/2018-CT (R) dated 26-7-18 in the Explanation of the Notification was clarificatory in nature, confirming the applicability of the exemption under entry 66(b)(iv) of Notification No. 12/2017-CT (R). Therefore, the Ruling was passed stating that the supplies made to State Educational Boards are exempt from GST as per the relevant notification. 5. In summary, the Authority ruled that the supplies made to State Educational Boards for the conduct of examinations are exempt from GST under the specified notification. The question regarding the refund of taxes was withdrawn by the applicant as it did not fall within the scope of questions for Advance Ruling under the CGST Act. The ruling provided clarity on the exemption status of the supplies to Educational Institutions and Examination Boards under the relevant GST notifications.
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