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TMI Blog2022 (3) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... supplies services relating to conduct of examination - the Supply of services provided to State educational boards by way of services relating to conduct of examination by State Educational Boards is exempt vide entry 66(b) (iv) of said Notification 12/2017-CT(R), as clarified at clause 3(iv) to the Explanation of the said Notification. The insertion of this clause 3(iv) vide Notification No. 14/2018-CT (R) dated 26-7-18 to the Explanation of the said Notification is clarificatory in nature making clear the applicability of said entry 66(b)(iv) of said Notification 12/2017-CT (R). X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of providing services by way of conduct of examination to the students. 5. Question on which Advance Ruling sought: A. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. B. If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far. 6. Personal Hearing Personal hearing granted on 18-2-22 was attended by Shri J R Vasave, Advocate, Shri Bhupesh Maretha, Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of time and value of supply of goods or services or both; d. admissibility of input tax credit of tax paid or deemed to have been paid; e. determination of the liability to pay tax on any goods or services or both; f. whether applicant is required to be registered; g. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term." 11.1 We find that 'refund' admissibility is not covered under the gamut of Section 97(2) CGST Act. 11.2 Shri J R Vasave, Advocate, during personal hearing, submitted to withdraw Question 2 pertaining to refund. 12. On reading the Agreement the applicant entered with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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