Home Case Index All Cases GST GST + AAAR GST - 2022 (5) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 1072 - AAAR - GSTBenefit of exemption - Educational services - services supplied for the exams mentioned at Sr.No.9 to 15 of the list of exams - eligibility to claim exemption benefit under Sr.No.66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 - whether the appellant is eligible for exemption as available under Sl. No. 66 of Notifications No. 12/2017 – Central Tax (Rate) dated 28.06.2017? - HELD THAT:- On-going through the aforesaid entry of the said notification, it is found that the said notification has been amended vide notifications No.02/2018-Central Tax(Rate) dated 25.01.2018 and new item (aa) is inserted after item (a) in the entry in column (3) i.e. in Description of Services. The appellant also referred Circular No. 151/07/2021-GST dated 17th June 2021 and submitted that State Examinations Board should be given the same recognition of “Educational Institution” as is given to NBE. In the said circular, Central Board such as National Board of Examination (NBE) is construed as “Educational Institution” in so far as it provides services by way of conduct of examinations, including any entrance examination, to the students - these exams do not provide employment to the successful candidates, but make the successful candidates eligible for the posts of the jobs of teachers or lecturers. As all criteria are complied with and the State Examination Board being the ‘educational institution’ in so far as it provides services by way of conduct of exams at Sr. No. 1 to 12 in the list given at para 26 above, it is observed that the appellant is eligible to avail the benefit of exemption under Sl. No. 66 (aa) of Notifications No. 12/2017 – Central Tax (Rate) dated 28.06.2017 for exams at Sr. No. 1 to 1. Whether the appellant is eligible to claim exemption benefit under the Sl. No. 5 of the Notifications No. 12/2017 – Central Tax (Rate) dated 28.06.2017 for exams given at Sr. No. 13 and 14? - HELD THAT:- In the instant case, the AAR stated that the activity of conducting examinations by the appellant squarely falls under Heading 9992 (which covers Education Services) and further held that ‘State Examination Board’ can be considered as “Governmental Authority” - ‘education’ can be considered as the act or process of imparting knowledge, especially at a school, college or university. This act of imparting knowledge also includes all the matters relating to imparting and controlling education. The appellant is not eligible to avail the benefit of exemption under Sl. No. 5 of Notifications No. 12/2017 – Central Tax (Rate) dated 28.06.2017 for exams at Sr. No. 13 to 14. Departmental exam at Sl. No. 15 in the list given at para 26, cannot be covered either under Sl. No. 5 or under Sl. No. 66 (a) and (aa) of the exemptions Notifications No. 12/2017 – Central Tax (Rate) dated 28.06.2017 and therefore, appellant is not eligible to claim the exemption benefit.
|