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2019 (9) TMI 985 - AAR - GSTClassification of services - Composite supply or Mixed Supply - business of providing exam, certification and other allied services including various types of surveys, assessments, and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings etc. - conduct of examination, principal supply or not - exemption provided under entry 66 of Notification 12/2017 - Central Tax (Rate) as amended vide Notification No 02/2018- Central Tax (Rate) w.e.f. 25.01.2018 - applicability of exemption in respect of all agreements entered by Applicant or only applicable to services provided to educational institution. HELD THAT:- The subject services provided by them satisfy the definition of 'Composite Services in as much as they provide services to completely manage the conduct of examinations electronically like facilitation of online booking of examination slots by the candidates, setting up questions based on question bank management, conduction of online examinations in their authorized examination centers, invigilation and exam evaluation services, etc. Applicability of Entry No 66 of Notfn. No. 12/2017 - CT (Rate) as amended w.e.f. 25.01.2018 - HELD THAT:- The University of Delhi satisfies the definition of an Educational Institution as required under the GST Laws. We have already found that the subject services supplied by the applicant are composite services where the principal service is conduct of exams. Hence, we find that, under this work order, such services are supplied to an Educational Institution and therefore as per Entry No. 66 mentioned above, the said services will be exempt from payment of tax in respect of this work order. Whether services provided by Applicant can be considered to be a composite supply as defined under Sec. 2(30) of the CGST Act, or a mixed supply u/s 2(74)? - HELD THAT:- The services provided by Applicant can be considered to be a composite supply as defined under Sec. 2(30) of the CGST Act If the services provided by Applicants are considered as composite supply, ether conduct of examination can be considered as principal supply? - HELD THAT:- The conduct of examination can be considered as principal supply. If services are considered as composite supply & conduct of examination is considered as principal supply, whether exemption provided under entry 66 of Not 12/2017 -CT(Rate) as amended vide Not No 02/2018-CT(Rate) w.e.f. 25.01.2018 shall be granted? - HELD THAT:- The exemption under Entry No. 66 will be available to them only when the provisions mentioned therein are satisfied by the Applicant. In case the exemption is applicable to the Applicant, whether the exemption shall be applicable in respect of all agreements entered by Applicant or only applicable to services provided to educational institution? - HELD THAT:- The exemption under Entry No. 66 will be available to them only in respect of the Work Order issued by the University of Delhi.
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