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TMI Blog2019 (3) TMI 1858X X X X Extracts X X X X X X X X Extracts X X X X ..... Institutes. (b) As the usage right of the manuscript material of Question Papers (intangible inputs) are owned by the Education Boards/Educational Institutes and the physical inputs used for printing belong to the applicant, supply of printing is the principal supply in this case and the same would constitute supply of service falling under Heading 9989 of the scheme of classification of services. Rate of GST on supply - HELD THAT:- It is observed as under :- (a) As defined in clause (y) of Para 2 of the said Notification No. 12/2017-Central Tax (Rate) Educational Institutions means an institute providing services by way of :- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate and under what HSN or SAC code is the GST to be charged? 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter, which were received in the office vide letter C. No. IV(30)03-Advance Ruling/Div.II/2019/148, dated 1-2-2019. 6. The applicant was granted a personal hearing on 8-2-2019. Shri Arvind Saran Das, Advocate and Shri Kushagra Srivastava, Advocate, Authorized representatives on behalf of applicant appeared for hearing. During the personal hearing they stated that they have already submitted views in their letter dated 1-1-2019 and they would like to reiterate the same. During the PH they also submitted the judgment copies of Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er two heads :- (i) Scanning Activity : Scanning of the OMR answer sheets/OMR sheets (marks foil)/counterfoil s of the evaluated answer books having bar codes and scans the data entry of the question wise marks and total marks, verification of data with the hard copy of counter foils of answer booklets. Scanning and posting of subject wise marks, against students roll number. Preparation of final marks and posting against the students final database. (ii) Processing of results :- Preparation of reports such as consolidated reports; subject mismatch reports; discrepancy reports for correction in consultation of Board/Examiner Body; statistical reports as and when required by the Board/Examiner Body. Result processing afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted the Judgment copies of Authority for Advance Ruling, West Bengal of M/s. Manali Enterprises and Authority for Advance Ruling, Gujarat of M/s. Edutest Solutions Pvt. Ltd. 12. We have considered the submissions made by the applicant in their application for advance ruling, in additional submission at the time of personal hearing and as well as views of the Jurisdictional office. The first issue to be decided in this case is whether activity of printing of test papers/question papers by the applicant for its clients should be treated as supply of goods or supply of service, the issue has been examined in the light of TRU Circular No. 11/11/2017-GST, dated 20-10-2017 and it has been observed that :- (a) The manuscrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution. (b) The services of printing of question paper, supplied by the applicant to other than educational institutions will be covered by Sr. No. 27(i) of Notf. No. 11/2017-Central Tax (Rate), as amended, and will attract Goods and Services Tax @ 12% (CGST 6% + SGST 6% or IGST 12%). 14. In view of the above, both the members unanimously rule as under; RULING Question 1 :- The activity of printing of question papers by the applicant is activity of supply of services classifiable under Heading 9989 of the scheme of classification of services. Question 2 :- The benefit of Sr. No. 66 of Notf. No. 12/2017-Central Tax (Rate) is admissible only in case where service is provided to an educational institution [as define ..... X X X X Extracts X X X X X X X X Extracts X X X X
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