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TMI BlogCentral and State Board are considered as educational institutions for the purpose of conducting examinationsX X X X Extracts X X X X X X X X Extracts X X X X ..... Central and State Board are considered as educational institutions for the purpose of conducting examinations - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 3-8-2022 - - The AAR, Karnataka in the matter of IN RE: M/S. KARNATAKA SECONDARY EDUCATION EXAMINATION BOARD, [2022 (7) TMI 408 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA] has held that the Central and State Board a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re considered as educational institution for the purpose of conducting examination. Facts: M/s. Karnataka Secondary Education Examination Board ( the Applicant ) is an independent Board with statutory powers established by the Karnataka Secondary Education Examination Board Act, 1966 for the purpose of performing all the activities in relation to the conduct of public Examination. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Applicant s main activities are printing papers, answer booklets, admit cards for which the Applicant maintains full ownership but the actual printing is done by the third party. The Applicant contented that Examination forms, an integral part for obtaining a degree, and is the determinant factor for whether the student obtains the said qualification or not and hence come within the ambit of Ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucational Institution. The incidental services provided by the third party on behalf of the Applicant, of scarring of answer booklets and converting the same into digital images are all to be classified as services and would fall under the s ervices provided by the educational institution of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 ( Services Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification ) which provides that services relating to conduct of examination by the institution are liable to charge the Goods and Services Tax ( GST ) at Nil rate. Issues: Whether the Applicant is treated as an educational institution for the purpose of applicability of GST? Whether the activity of printing by a third party on behalf of the Applicant constitutes supply of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices? Whether the printing activities and incidental services performed on behalf of the Applicant are covered under Services Exemption Notification and are subject to nil rate of tax? Held: The AAR, Karnataka in of IN RE: M/S. KARNATAKA SECONDARY EDUCATION EXAMINATION BOARD, [2022 (7) TMI 408 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA] held as under: As per clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se(vi) of the Notification No. 14/2018-Central Tax (Rate) dated July 26, 2018 (which amended Services Exemption Notification) state that the Central and State Education Board shall be treated as Educational Institution for providing services relating to conduct of examination. Observed that, the printing activities is done by the third party on behalf of the Applicant, which makes the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant recipient of services and not the supplier of the services. Held that, the incidental services provided on behalf of the Applicant are subject to nil rate of tax. (Author can be reached at [email protected] ) - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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