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TMI Blog2021 (3) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... artment is as under: (i) Continuous education and literacy are important programmes. (ii) Universelization of primary education for children in age group 6 to 14. (iii) Restriction on expansion of secondary and higher education and occupationalisation of secondary education and improvement of secondary and higher education. (iv) Concentration of plan and non-plan provisions and best use of investments made in education sector and the purpose of development. (v) Improvement in quality of implementation. 3. The applicant has submitted that in view of wide objectives, education department forms policies on education department, forms policies on education, supervises implementation and issues orders in the form of guide lines and orders and thus the Department looks after all matters concerning education. The applicant has stated that the Education Department which is one of the Departments of the Government of Gujarat has its own sub divisions like State Educational Boards namely: (a) Gujarat Secondary and Higher Secondary Education Board. (b) Gujarat State Technical Examination Board. (c) State Examination Board. (d) Gujarat State School Textbook Board. (e) Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of School Text Books, Gandhinagar. Govt.service. 12. Field Advisor Field Advisor, N.C.E.R.T., Ahmedabad. Govt.service. 13. Secretary Secretary State Examination Board, Opp. Government Library, Sector-21, Gandhinagar. Govt.service. 5. The applicant has submitted that the objective of the establishment of the State Examination Board is to arrange and conduct examination, graduate level and post graduate level examinations and awarding different professional Diploma and Certificates for General knowledge, knowledge of different subjects like Sports, Drawing, Architecture of the students studying in the various schools and high schools; that the main functionality to conduct examination for different aspects such as: (1) Jobs (TET, HTAT, TAT(S), TAT(HS), HMAT). (2) Scholarships (Primary, Secondary, National Talent Search). (3) Services (Department Exam and Panchayat Class III) and (4) Certificates (Drawing, Diploma in Home Science etc.). The applicant has submitted the list of different types of examinations conducted by the State Examination Board as under: Sr.No. Exams Eligibility Benefits 01. Diploma in Pre School Education(DPSE) - 2 years course (Old na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idate gets admission in Rashtriya India Military College, Dehradun. 16. Other Department Exam As per the Recruitment Rules of post for various departments. 1. Forest guard examination for forest department. 2.Clerk for PGVCL. 3. Jail Sipahi for Home Department. 4. Stenographer for GIDC. 5. Environment officer and Scientific officer for GPCB. 6. CRC, BRC and URC for Education department. 7. School Inspector for Education Department. 17. Teacher Eligibility Test-1 (TET-1) 12th Higher Secondary(HSC) + D.El.Ed. Eligibility test to appoint for the Job of Teacher in Primary school (Std.1 to Std.5). 18. Teacher Eligibility Test-1 (TET-2) Graduate + B.Ed/ D.El.Ed. Eligibility test to appoint for the Job of Teacher in Upper Primary school (Std.6 to Std.8). 19. Head Teacher Aptitude Test (HTAT) Graduate + B.Ed/ D.El.Ed + 5 years experience of teaching. Eligibility test to appoint for the Job of Teacher in Primary and Upper Primary school. 20. Teacher Aptitude Test (TAT(Sec.)) Graduate + B.Ed. Aptitude test to appoint for the job of Teacher in Secondary School (Std.9 to Std.10). 21. Teacher Aptitude Test (TAT(HS) Graduate + Post Graduate + B.Ed. Aptitude test to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Sl.No. Chapter Description of Service Rate Condition 5. Chapter 99 Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. NIL NIL 7. The applicant has submitted that to claim exemption for the aforesaid entry, it is necessary to provide services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution; that coming to the first dimension to the Exemption Entry which is term services is defined as per Section 2(102) of the CGST Act, 2017 as under: "(102) "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Sl.No. Chapter Description of Service Rate Condition 66. Chapter 99 Services provided - (a) by an educational institution to its students, faculty and staff; "(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;"; NIL NIL 13. The applicant has submitted that to claim exemption for the aforesaid entry, it is necessary to provide services by an Educational Institution to its students, faculty and staff; that coming to the first dimension to the Exemption Entry which is term services is defined as per Section 2(102) of the CGST Act, 2017 as under: "(102) "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein they have submitted scanned copies of: (i) Resolution dated 14.11.1966 issued by the Deputy Secretary of Government of Gujarat (in English and Gujarati). (ii) Letter dated June, 1985 of the State Examination Board addressed to the Secretary, Education Department, Gandhinagar regarding re-organisation of the Board(in Gujarati). (iii) Resolution dated 25.01.1981 issued by the Education Department of Gujarat regarding appointment of the 13 members of the Board (in Gujarati). (iv) Resolution dated 12.08.1992 issued by the Education Department of Gujarat regarding re-organisation and appointment of the 13 members of the Board (in Gujarati). (v) Resolution dated 26.10.1999 issued by the Education Department of Gujarat regarding granting autonomy to the State Examination Board (in Gujarati). (vi) Resolution dated 24.05.2000 issued by the Education Board of Gujarat pertaining to granting of autonomy to the State Examination Board(in Gujarati). The applicant has asked the following question seeking Advance Ruling on the same: "Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr.No.66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to find out under what heading, sub-heading or group, the services supplied by the applicant (conducting of examinations) are covered under, for which we will be required to refer to Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, which contains the Chapter, Section and Heading of classification of services along with their GST rates. On going through the said notification, we find that the services of conducting examinations is covered under Heading 9992 (which covers Education Services), Group 9929 and Service Code (Tariff) 999299 (other educational support services), wherein GST payable is 18% (9% CGST + 9% SGST). The same appears at Entry No. 30 of Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and reads, as under: Sl.No. Chapter Description of Service Rate Condition 30. Heading 9992 Education Services 9 --- As per Annexure to Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, the same appears at Sr. No. 602 and reads, as under: Sl.No. Chapter, Section, Heading or Group Service Code (Tariff) Description of Service 581. Heading 9992 Education Services. 596. Group 99929 Other education and training s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir submission have stated that the Education Department, which is one of the Departments of the Government of Gujarat has its own sub divisions like Gujarat Secondary and Higher Secondary Education Board, Gujarat State Technical Examination Board, State Examination Board, Gujarat State School Textbook Board, Gujarat Council of Education Board Research and Training and Gujarat Institute of Education Technology. In view of the facts mentioned above, it can be seen that the 'State Examination Board' being one of the sub-divisions of the Education Department of Gujarat, is, therefore, a Board which has been established by the Government of Gujarat itself. Also, as per the submission of the applicant, all the 13 members of the State Examination Board are appointed by the Government of Gujarat and all of them are officers belonging to the State Government or are State Government employees of Gujarat. Further, as per the Memorandum of Association of the 'State Examination Board, Gujarat State' submitted by the applicant, under the point 4 (A)(Objectives), it is specifically mentioned that 'State Examination Board' will be an autonomous independent body under State Department of Education ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. Article 243W of the Constitution of India has entrusted the following functions to the municipalities: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (listed at Sr.No.1 to 8 and 16 to 23 of the list mentioned at para-5 above) conducted by the State Examination Board pertain to employment for the successful candidates i.e. the clearing of these examinations would either make the successful candidates eligible for the posts of the jobs of teachers or lecturers in various government or private schools/colleges or result in them getting employed in various posts of teachers, lecturers, stenos, clerks for PGVCL, forest guards, Jail Sipahi for Home Department, Stenographers for GIDC, CRC/BRC/URC for Education Department, School Inspector for Education Department, Environment Officer and Scientific Officer for GPCB etc. The applicant is also conducting exams such as Teachers Eligibility Tests, wherein the successful candidates would be eligible for appointment as teachers in primary, secondary or higher secondary schools. Further, Teachers Aptitude Tests are also being conducted by them, wherein the successful candidates would be eligible for appointment as teachers in primary, secondary or higher secondary schools. Further, departmental exams are also being held by the applicant for the working Government employees, which are for thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st of functions entrusted to a Panchayat under Article 243G of the Constitution of India covers 'Education including primary and secondary schools'. Also, as discussed earlier, since16 of the 23 exams held by the applicant (mentioned at Sr.No.1 to 8 and 16 to 23 of the list at para-5 above) do not get covered under the Entry at Sr.No.17 mentioned above, the services supplied by the applicant in respect of these exams are not eligible for the benefit of exemption available at Sr.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 for the simple reason that the services supplied for these exams are not related to any functions entrusted to the Panchayats under Article 243G of the Constitution of India. However, as discussed in para-24 above, since the exams listed at Sr.No.9 to 15 of para-5 above are covered under Entry at Sr.No.17 of the list mentioned above, the services supplied by the applicant in respect of these exams are eligible for the benefit of exemption available at Sr.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 28. Now, the next issue to be decided is as to whether the applicant is eligible for exemption as available under Sr.No.66 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course;" 30. As discussed earlier, the State Examination Board is a government body, which was established for the sole purpose of arranging and conducting the examinations at the different Primary, Secondary and Higher secondary levels as well as other examinations as detailed in para-5 above. Most of the exams pertain to employment for the successful candidates i.e. the clearing of these examinations would either make the successful candidates eligible for the posts of the jobs of teachers or lecturers in various government or private schools/colleges or result in them getting employed in various posts of teachers, lecturers, stenos, clerks for PGVCL, forest guards, Jail Sipahi for Home Department, Stenographers for GIDC, CRC/BRC/URC for Education Department, School Inspector for Education Department, Environment Officer and Scientific Officer for GPCB etc. The applicant is also conducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate) dated 28.06.2017, as amended. In this regard, we would like to emphasize that the State Examination Board, although established by the Education Department of the Government of Gujarat, is an autonomous body, established for the sole purpose of conducting various types of examinations and cannot, therefore, be considered as a State Education Board as the functions of the State Examination Board are completely different from that of a State Educational Board. Further, we find that in order to be eligible to avail the benefit of exemption available under the aforementioned Sr.No.66(a) and (aa), the primary criteria of being an 'Educational Institution' as defined in para-2(y) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 has to be fulfilled/satisfied, failing which, the applicant will not be considered eligible for availing the benefit of the said exemption. Since, as discussed earlier, the applicant does not get covered under the definition of 'Educational Institution' thus rendering themselves ineligible for the benefit of the aforementioned exemption, we conclude that the applicant is not eligible for the benefit of exemption of GST available under Sr.No.66(a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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