9911796707
TMI Blog2023 (6) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... ession 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT as it involves determination of the liability to pay tax on goods or services and classification of goods or services. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided nor are pending before any authority under any provisions of the CGST/TGST Act' 2017. The application is, therefore, admitted after examining it and the records called for and after hearing the applicant as per section 98(2) of TGST Act' 2017. 4. Brief facts of the case and averments of the applicant: 4.1 The applicant M/s. YS Hitech Secure Print Pvt. Ltd., is engaged in the business of Security printing products like, question papers for conducting examinations, barcode, OMR answer booklets, OMR sheets, Certificates, Marks Memo, MICR cheque books and other books and certificates. They have contended in their submissions that they pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing held on 15.12.2022. The authorized representatives reiterated their averments in the application submitted. Opinion expressed by Sri S.V. Kasi Visweswara Rao, Additional Commissioner (State Member), on the issues raised by the applicant. 7. Discussion & Findings: The applicant has sought clarification regarding the applicability of the exemption for the services classified at serial no. 66(b)(iv) of Notification No. 12/2017 dt: 28.06.2017. In this connection, it is to inform that the CBIC has issued a Circular No. 151/07/2021-GST CBIC- 190354/36/2021dated:17.06.2021 and issued clarification regarding activities falling under serial no. 66 of Notification No. 12/2017. Accordingly, the following services supplied by an educational institution are exempt from GST vide sl. No. 66 of the notification No. 12/ 2017- Central Tax (Rate) dated 28.06.2017, Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; Similarly, services provided to an educational institution, relating to admission to, or conduct of examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, specialized education services and also other education and training services and education support services. The applicant submitted that its services are covered at Sr. No. 66(b)(iv), which covers "Services provided to an educational institution, by way of, services relating to admission to, or conduct of examination by, such institution, upto higher secondary‟. The word "upto higher secondary" have been omitted at aforesaid Sr. No. 66 vide Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018. 8.3 The applicant submitted that all services which they are providing to "educational institution" as defined at Sr. No. (y) of definition provided in Notification No. 12/2017-Central Tax (Rate) are exempt services under GST law. 8.4 Printed Question Paper are not covered under any of the Headings from 4901 to 4910, it is classifiable under Heading 4911 covering "Other printed matter, including printed pictures and photographs", with applicable GST Rate of 12% (6% + 6%) if the Printed Question Papers are sold as goods. 8.5 Sr. No. 27 of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, covers services falling under Heading 9989. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the printing services. The content to be printed is based on the specifications given by the educational institutes and the applicant has no role in deciding the same. Therefore supply of printing [of the content supplied by the recipient of supply] is the principal supply and the same is clarified by Circular No. 11/11/2017-GST dated 20.10.2017. 8.11 Relevant extract of Circular No. 11/11/2017-GST dated 20.10.2017 is produced below: "2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, broc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and education up to higher secondary school or equivalent : Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution 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. NIL NIL 8.14 "Educational Institution" has been defined in the Notification No. 12/2017-Central Tax (Rate) 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 recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 8.15 Therefore, as per Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended, 'services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution' is exempted from payment of Goods and Services Tax. It is to be noted that exemption is given only to services and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on" 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;" 4(ii) GST is also exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to such Boards [under S. No. 66 (b) (iv) of notif No. 12/2017-CT(R)]." 8.19 Therefore it was clarified that GST is exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc, when provided to educational institutions under S. No. 66 (b) (iv) of Notification No. 12/2017-CT(R). Therefore the suppliers of these services can avail the benefit of exemption from payment of GST on these services. 8.20 The applicant claims that he supplies Printing of test papers/questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
