9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 121 - AAR - GSTExemption from GST - educational institution or not - Supply of pre and post-examination services being provided to the Educational Boards and Universities - Sl. No. 66(b)(iv) of N/N. 12/2017-Central (Rate) dated 28.06.2017 as amended vide N/N. 2/2018 Central Tax (Rate) dated 25.01.2018 - HELD THAT - Circular No. 151/07/2021-GST dated 17.06.2021 (CBIC-190354/36/2021-TRU Section-CBEC) has been issued for the purpose of clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) wherein it has been stated that Central and State Educational Boards are treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an Educational Institution in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. Whether the activities undertaken by the applicant against agreement/work orders issued to him shall be treated as services relating to conduct of examination or not? - HELD THAT - The process of conducting examination includes pre-examination works, the examination itself and post-examination works - The said activities can be treated as services relating to conduct of examination. Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment of tax under the GST Act vide serial number 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 and West Bengal State Notification No. 1136 F.T. dated 28.06.2017.
Issues Involved:
1. Whether GST exemption is available for pre and post-examination services provided to Educational Boards and Universities. Summary: Issue 1: GST Exemption for Pre and Post-Examination Services The applicant provides pre and post-examination services to universities and educational boards, believing these services are exempt from GST under Sl. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018. The services include online and offline printing of pre-examination items, designing and managing web-based applications for online examinations, and post-examination services such as scanning and processing of results, and printing of mark sheets and certificates. The applicant argues that these services fall under the category of services related to the conduct of examinations by educational institutions, which are exempt from GST. They cite several case laws and agreements with various universities to support their claim. The Revenue concurs with the applicant's view, referencing similar rulings from other Advance Ruling Authorities. Findings: The Authority for Advance Ruling (AAR) examined the submissions and documents provided by the applicant, including agreements with universities. It was noted that the services provided by the applicant are integral to the conduct of examinations, which includes pre-examination, examination, and post-examination activities. The AAR referred to the definition of 'educational institution' and relevant notifications and circulars, which clarify that services related to the conduct of examinations by educational institutions are exempt from GST. Ruling: The AAR ruled that the services provided by the applicant to universities in respect of the conduct of examinations (both pre and post-examination) are exempt from GST under serial number 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and West Bengal State Notification No. 1136 F.T. dated 28.06.2017.
|
