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TMI Blog2022 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... of the All India Institute of Medical Sciences Act, 1956, the AIIMS has been declared as an institution of national importance. As per Section 13 of the AIIMS Act, 1956, the objective of the AIIMS is to develop patterns of teaching in undergraduate and postgraduate medical education in all its branches so as to demonstrate a high standard of medical education to all medical colleges and other allied institutions in India; to bring together in one place educational facilities of the highest order for the training of personnel in all important branches of health activity and to attain self-sufficiency in postgraduate medical education. AIIMS conducts teaching programs in medical and para-medical courses both at the undergraduate and postgraduate levels and awards its own degrees. Thus, the AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/2017-ST dated 28.06.2012. - UP ADRG 02/2022 - - - Dated:- 2-5-2022 - SHRI ABHISHEK CHAUHAN AND SHRI VIVEK ARYA, MEMBER Represented ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... created in 1956 and has been declared as Institute of National Importance through the 'All India Institute of Medical Sciences Act, 1956'. (x) Circular No. 82/01/2019-GST-CENTRAL TAX clarified that IIM's are also considered as educational institutions after 31St January, 2018. (xi) Similarly, AIIMS is listed as an institution of national importance and also covered by the definition of educational institution. (xii) customer of the applicant believes that services mention in sl. No. (iv) above are exempted as per entry 66((b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 3. The applicant has sought advance ruling on following question- Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate). 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 5. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification, report on the matter. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub section (1) of section 9 of the said Act, as is in excess 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: - Table Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) Heading 9992 or Heading 9963 Services prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. ; 12. As such, there is no restriction of upto higher secondary level in respect of exemption covered in entry 66(b)(iv) of the Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017. 13. We find that the applicant is providing services in respect of (i) Recruitment Examination (ii) Entrance Examination and (iii) Semester/course Examination to the AIIMS. The services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the said notification. As regards the services by way of Recruitment Examination (for recruitment of employee) and Semester/Course examination is not mentioned in the said notification, the same are not exempted. 14. However, as services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempt as per entry 66(b)(iv) of the said notification, it is necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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