Exemption from Payment of Tax - Education service

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..... A taxable person develops software that will be useful to the schools for evaluating the answer sheet of students and providing a detailed analysis of the strengths and weaknesses of the student. I would like to know whether the supply of such software would get covered in the exemption Notification on 12/2017 or not. Apart from evaluating the answer sheet, the software is being used for other p .....

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..... urposes like storing video classes and monitoring the performance of students. Pl, note that the software is used for the only class test not for tests conducted by the Board- Central or state. - Reply By Shilpi Jain - The Reply = No. exemption will not be applicable as it is not for examination. - Reply By Shilpi Jain - The Reply = Also it is a multipurpose use software whose primary use is .....

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..... not for tests/exams. - Reply By Amit Agrawal - The Reply = I agree with Ms. Shilpi Jain Mam. It is essentially software developed for assistance in various functions performed by the the school and one of may such tools of assistance is 'evaluation of test/s conducted by the school'. Development of such software cannot be called as services relating to admission to, or conduct of exam .....

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..... ination by, the educational institution' per se. These are strictly personal views of mine and the same should not be construed as professional advice / suggestion. - Reply By KASTURI SETHI - The Reply = Sh.V.Rajalakshmi Ji, You can take a cue from the judgement of Madras High Court dated 12.4.22 reported as 2022 (6) TMI 584-Madras High Court displayed in TMI on 14.6.22. - Exemp .....

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..... tion from Payment of Tax - Education service - Query Started By: - V Rajalakshmi Dated:- 9-7-2022 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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