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2023 (9) TMI 121 - AAR - GSTExemption from GST - educational institution or not - Supply of pre and post-examination services being provided to the Educational Boards and Universities - Sl. No. 66(b)(iv) of N/N. 12/2017-Central (Rate) dated 28.06.2017 as amended vide N/N. 2/2018 Central Tax (Rate) dated 25.01.2018 - HELD THAT:- Circular No. 151/07/2021-GST dated 17.06.2021 (CBIC-190354/36/2021-TRU Section-CBEC) has been issued for the purpose of clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) wherein it has been stated that “Central and State Educational Boards” are treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an ‘Educational Institution’ in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. Whether the activities undertaken by the applicant against agreement/work orders issued to him shall be treated as services relating to conduct of examination or not? - HELD THAT:- The process of conducting examination includes pre-examination works, the examination itself and post-examination works - The said activities can be treated as services relating to conduct of examination. Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment of tax under the GST Act vide serial number 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 and West Bengal State Notification No. 1136 F.T. dated 28.06.2017.
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