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TMI Blog2022 (8) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... ance to the computers exclusively used for examination purposes, Services of operator provided by suppliers for operating computer system, Services provided by way of processing of result through marks allotted in examination from various suppliers in relation to conduction of examination. As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and Authority means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself In this case, the supplies of Services are being undertaken or proposed to be undertaken not by the applicant but by the various supplier(s) to the applicant. These suppliers are distinct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Road, Ajmer, Rajasthan, 305001 (hereinafter referred to as the 'Applicant' or 'RBSE') is engaged in supplying services to student in relation to examination and they are registered under GST Act with GSTIN 08AAAGB0002J2Z3.OR Sec. 11(1) read with Notification No.12/2017-CT(Rate), Notification No.9/2017 IT(Rate) dated 25th June 2017 and 28th June 2017 read with Circular No. 151/07/2021-GST dated 17th June, 2021, respectively exempts the Supply of Services from Intrastate GST or Interstate GST as leviable u/s 9(1)/5(1) of the said Act. As per S.No.66 (SAC/Chapter: Heading 9992)- S.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 6 Heading 9992 Services provided (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined at 2(y) of the said notification as follows- (y) 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 recognized by any law for the time being in force; (iii) education as a part of an approved vocational education course; ; Further, clause (iv) of Explanation of said notification reads as below: (iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students As per Column 3 clause (b) read with point (iv) explains that Services provided to an educational institution by way of service relating to admission to, or conduct of examination by such institution will be exempt as per section 11 (1) read with notification No.12/2017-CT(Rate) dated 28th June 2017. Furthermore, Notification No. 2/2018-Central Tax (Rate) dated 25th January 2018 removed the wording up to higher secondary as mentioned in ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses. 4. Service of operator provided by supplier for operating computer system. 5. Services provided by way of processing of result through marks allotted in examination. C. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 14.06.2022. CA, Praful Gupta, (Authorised Representative) of applicant appeared for Personal Hearing (PH). During the PH, he reiterated the submissions already made in the written application. He requested for early disposal of the application. The Joint Commissioner, State Tax, Circle-B, Ajmer also remained present during the PH. D. COMMENTS OF THE JURISDICTIONAL OFFICER Gist of comments received from the Joint Commissioner, Circle-B, State tax, Ajmer vide letter dated 28.03.2022 are as under: - 1. The Service mentioned in Question-I of the application appears exempted under S. No. 66(b)(iv) of the Notification No. 12/2017-CT(R) dated 28.06.2017. 2. The Service mentioned in Question-2 of the application appears exempted under S. No. 66(b)(iv) of the Notification No. 12/2017-CT(R) dated 28.06.2017. 3. The Service mentioned in Question-3 of the application appears not exempted. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificates, Mark-sheets etc., Services provided by way of online examination form filling, Services provided by way of annual maintenance to the computers exclusively used for examination purposes, Services of operator provided by suppliers for operating computer system, Services provided by way of processing of result through marks allotted in examination from various suppliers in relation to conduction of examination. 5. We shall now examine the provisions of laws as laid down under the GST Act for the purposes of advance rulings. Chapter XVII of the GST Act comprising of Sections 95 is relevant provisions for advance ruling purposes. 6. As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and Authority means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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