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TMI Blog2020 (9) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the students. Thus the BSEB becomes an Educational Institution for the purpose of conduction of examination, in terms of the Notification. It is observed, from the letter dated 06.12.2018 of BSEB, submitted by the applicant containing reference of work order dated 10.11.2018, that the applicant was given the job to scan the OMR Flying slip, OMR marks Foil with barcode sticker, scanning of OMR attendance sheet and scanning OMR Absentee sheet along with data extraction and finalization of data in all the four categories . Whether the aforesaid work, allotted to the applicant by the BSEB, covered under the conduction of examination or not? - HELD THAT:- It is an undisputed fact that the process of conducting examination is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... include Offset and Digital Print Solutions Variable Data Printing Security featured Print Stationery Printing of OMR technology forms Scanning - Editing and processing of OMR and ICR forms Data mining and Data Management Result processing and Report Generation And other allied IT infrastructure services including hardware Maintenance services. The applicant caters to the Education vertical in terms of stationery items for the conduct of examination and post examination process such as Marks card/Certificates etc. They were awarded a contract by the Bihar School Educational Board (BSEB) vide Work Order No. ST/281/18 DT dated 16.12.2018 for scanning of OMR Flying slip, OMR Marks Foil, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 reiterated the facts narrated in their application. 6. FINDINGS DISCUSSION 6.1 We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made by them during the personal hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 6.2 At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 6.3 The applicant sought advance ruling in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriodicals;] Provided that nothing contained in [sub-items (i), (ii) and (iii) of item shall apply to an educational institution other than an institution providing services by way or pre-school education and education up to higher secondary school or equivalent. [Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course Nil Nil 6.4 The Notification No. 14/2018-CentaI Tax (Rate) dated 26.07.2018 inserted a clarification in Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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