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2023 (10) TMI 631 - AUTHORITY FOR ADVANCE RULING, WEST BENGALExempt supply or not - services to an educational institution - service of printing question papers for the conduct of examinations to educational institutions, supplied by the applicant - Sr. No 66 of the Notification No. 12/2017-Central tax (rate) as amended, and Notification No. 12/2017-State tax (rate) as amended - refund of GST previously charged on invoices to educational institutions for printing question papers for examinations - refund of GST collected on such invoices and deposit to the exchequer of the GST relating to the printing of question papers - principle of unjust enrichment. 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 Boards (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. It is noticed from the documents submitted that the applicant has been awarded agreement/work order by University namely Jharkhand University of Technology. There is no dispute that this University as referred above is regarded as ‘educational institution'. 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:- It has already been stated that the applicant has undertaken activities like confidential printing of question papers of different educational institutions and other related examination activities for universities. 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. The supply of services for printing of question papers being provided by the applicant to different universities for conducting examinations shall get covered under serial number 66 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017/West Bengal State Notification No. 1136 FT. dated 28.06.2017, as amended.
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