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TMI Blog2021 (10) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation and Skill Development, a statutory body, offers courses under various sections like Engineering and Technology, Agriculture, Business and Commerce etc. and also conducts examinations for admission to different vocational education courses and therefore the function of the council is similar to other education boards. Whether the activities undertaken by the applicant against 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. It has already been stated that the applicant has undertaken activities like pre and post examination data processing job relating to B.A./B.Sc. Examination, data processing job for online submission of PPR/FSI Forms relating to B.A./B.Sc. Examinees, upgradation of existing software towards development of pre post examination system through automation of existing registration process of UG B PG Courses etc. The said activities, as we opine, can be treated as services relating to conduct of examination. The supply of services details of which are submitted by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egorized as (i) Pre-Examination (ii) Technical assistance provided for Online Examinations, and (iii) Post-Examination services. 1.4 The supply of such services involves printing of documents for online and offline mode both viz., registration certificates, examination forms, admit cards, mark sheets, pass certificates to manage design, development of web-based application software where examination can take place in online mode. 1.5 Based on the aforesaid nature of supply being undertaken by him, the applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01: Whether Supply of services related to: - (i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities. (ii) Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their evaluation and then the marks awarded are submitted by examiners in Marks Entry Portal. 2.4 Post-examination activities: As stated by the applicant, supply of services also includes post-examination services which involve numerous activities undertaken to deliver result data in electronic device for web publication as well as printing of Mark sheets / Pass certificates in specially designed, colorful, security check stationery and laminations. A brief list of activity undertaken which is not exhaustive and may vary as per requirements of the educational institutions to generate error free result keeping in mind secrecy of the exercise required, is given below: Allocation of Answer scripts to the Examiners for evaluation Online marks entry by the Examiners after evaluation Online marks verification/Scrutiny by the Scrutinizer and Head Examiner Processing of Online submitted marks Generation of Incomplete list of Marks and communicate with the concerned Education Board/Council/University Minimize the Incomplete Marks after getting new marks from the concerned Education Board/Council/University Audit the processed marks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R), the Karnataka Authority for Advance Rulings has observed that Examination is an incomplete activity without assessment. Scanning of answer sheets and quantifying marks is an essential part albeit main objective of the examination process. Educational institutions or the examinees do not look at these activities in isolation. (II) In the case of Edutest Solutions Private Limited (2018 (18) G.S.T.L.77(AAR-GST), the Gujarat Authority for Advance Rulings has observed that the expression 'relating to' used in sub-item (iv) of item (b) of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate) widens the scope of the said entry . (III) In the case of K.L. Hi Tech Secure Print Limited (2018 (18) G.S.T.L 112 (AAR-GST), the Telengana Authority for Advance Rulings held that printing of pre-examination items, post examination items, scanning processing of results are integral part of conduct of examination accordingly shall be exempted under entry 66 as stated above. 2.7 The applicant thus submits that the services provided by him shall be covered under the entry serial number 66 of Notification 12/2017-Central Tax (Rate) dated 28/06/2017/ West Bengal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to conduct of examination by such institution so as to get covered under entry serial number 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.02/2018-Central Tax ( Rate) dated 25.01.2018 [West Bengal State Notification No. 1136 F.T. dated 28.06.2017 and Notification No. 130 F.T. dated 25.01.2018 respectively]. 4.3 We find that the said Notification also provides definition of 'educational institution' which reads as follows: educational institution means an institution providing 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; 4.4 Further, following explanation has been inserted vide Notification No.14/2018-Central Tax (Rate) dated 26.07.2018 [corresponding West Bengal State Notification No. 1030 F.T. dated 27.07.2018]: (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Insti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Board of Secondary Education, West Bengal Board of Madrasah Education or the West Bengal Council of Higher Secondary Education. The West Bengal Council of Rabindra Open Schooling is recognised by the Government of West Bengal as well as the Government of India, the National Institute of Open Schooling (NIOS), other Boards etc and it is a member of the Council of Boards of School Education in India (COBSE). 4.9 On the other hand, the West Bengal State Council of Technical Vocational Education and Skill Development (erstwhile West Bengal State Council of Vocational Education and Training) is a statutory body under the West Bengal State Government for administration and examining Vocational courses in West Bengal. The courses are offered from various affiliated Institution like Higher Secondary, Secondary Schools and Polytechnic Colleges across the State of West Bengal. The Higher Secondary Course offered by the Council consist of two parts, i.e. Class XI and Class XII, under various section like Engineering and Technology, Agriculture, Business and Commerce, Home Science etc. [source: Wikipedia.org] 4.10 It transpires from above that the West Bengal State Council of Tech ..... X X X X Extracts X X X X X X X X Extracts X X X X
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