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TMI Blog2025 (3) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act, 2017. 2.0 M/s. Mehra Computer Systems Limited (hereinafter 'the Applicant') submitted a copy of challan KKBK24013300171521 dated 17-01-2024 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. The online application form for advance ruling was filed on 19th Jan, 2024 which was physically received on 02-02-2024 as mandated under Rule 107A. 3.0 STATEMENT OF RELVANT FACTS AS NARRATED BY THE APPLICANT: * M/s. Mehra Computer Systems Limited (hereinafter 'the Applicant') is engaged in the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s restricted to a limited number of authorized personnel. (iv) Advanced printing technologies such as incorporating encryption techniques or watermarks in the OMR sheets are made to safeguard against counterfeiting or unauthorized duplication. (v) A secure chain of custody is established to track the movement of printed OMR sheets from the printing facility to the examination centers. (vi) Randomization of question order or other elements in the OMR sheets are employed for making it difficult for the fraudsters to predict the pattern of the questions in advance. 4. QUERIES RAISED BY THE APPLICANT Query 1: Whether printing of pre-examination items like hall tickets, question paper, OMR sheets Answer booklet for conducting examination by the educational boards be treated as exempted supply of service in terms of Sl. No.66 of Notification No. 12/2017-CGST(Rate) dated 28-06-2017 as amended by Notification No. 2/2018-CT(Rate) dated 25-01-2018? Query 2: Whether printing of post examination items like mark sheets, Degree certificate, grade sheets, rank sheets, rank cards, certificates to educational boards, after scanning the OMR sheets and processing of data in relation to condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling Authorities in other states, wherein the said activity is considered as service and exempted from GST. * TSAAR (Telangana State) Order No. 24/2021 dated 05-11-2021 - M/s. Hi-tech Print Systems Limited, Hyderabad. * Maharashtra AAR Order No. GST-ARA-89/2018-19/B-23 dated 27-02-2019 - M/s. Orient Press Limited, Maharashtra. * Gujarat AAR Order No. GUL/GAAR/R/2018/16 dated 23-08-2018 - M/s. Edutest Solutions Private Limited. * West Bengal AAR Order No. 20/WBAAR/2023-24 dated 13-09-2023 - M/s. Sarswathy Press Limited. * Karnataka AAR Order No. KAR ADRG 24/2022 dated 12-08-2022 - M/s. Vanijya Therige Karyalaya, Bangalore. * Vide Circular No. 151/07/2021-GST dated 17-06-2021 issued by CBIC in terms of entry No. 66 of the Notification, it clarified that supply of input services by way of printing of question papers, admit card to the universities is not subject to tax and the universities are not required to pay GST on such supply of input services to conduct such examinations. * Principal Supply' has been defined in Section 2(90) of the Act as 'the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OMMENTS OFFERED BY JOINT COMMISSIONER, CHENNAI SOUTH, CGST After discussing query raised by the applicant, the Joint Commissioner, Chennai South, CGST, Nandanam has concluded that * Printing of pre-examination items like hall tickets, question paper, OMR (Optical Mark Reading) Sheets, Answer booklets for conducting examination by the educational boards shall be treated as exempted supply of service in terms of Sl. No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by Notification No. 02/2018-CT(Rate) dated 25-01-2018 provided if such supply is intra-state supply. Provided further that such services rendered to the educational institution is used only for imparting education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force. * Printing of post-examination items like mark sheets, degree certificates, grade sheets and processing of data in relation to conduct of examination be treated as exempted supply by virtue of Sl. No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by Notification No. 02/2018-CT(Rate) dated 25-01-2018 provided if such supply is intra-state supply. Provided furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Boards under S. No. 66 (b) (iv) of Notification No. 12/2017-CT(Rate). 9.4. As seen from the averment of the applicant they claim to supply services which are related to conduct of examination. Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 provides for exemption for services related to admission to or conduct of examination by such institution. Therefore if the applicant is providing any service in relation to conduct of examination by an educational institution i.e., a Central or a State educational boards as defined under the Act in the notification then such services qualified to be exempt under Entry No. 66 of Notification No. 12/2017. 9.5 The applicant has sought clarification regarding the applicability of the exemption for the services rendered by them to educational institutions are classified at Serial No. 66 (b) (iv) of Notification No. 12/2017, dated 28-6-2017. 9.6 The applicant submitted that services which they are providing to "educational institution" are as defined at Sl. No. (y) of definition provided in Notification No. 12/2017-Central Tax (Rate) are exempt services under GST law. 9.7 As per the facts submitted by the applicant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Rate (per cent.) Condition 66 Heading 9992 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; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any midday meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent: Provided further that nothing contained in sub-item (u) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied by an educational institution are exempt from GST vide Sl. No. 66 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, 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; 3.2 Similarly, services provided to an educational institution, relating to admission to, or conduct of examination is also exempt from GST [Sl. No. 66 (b) (iv)-12/2017-C.T. (Rate)]. 3.3 Educational institutions are defined 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;" 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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