TMI Blog2020 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of exemption is not available to the State Examination Board under entry no. 66 (b)(iv) to the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 as the exams conducted by the applicant are planned and conducted by the State Examination Board on its own accord and its not the services provided to an educational institute - State Examination Board is liable for registration as it does not falls under Section 23(a) of Central Goods and Services Tax Act, 2017 - State Examination Board is liable for registration as provided under Section 22 of Central Goods and Services Tax Act, 2017. Whether the applicant is required to be registered under the Act. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... job as a Principal in Grant in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self-employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. The applicant further stated that these exams are planned and conducted by the State Examination Board on its own accord and that the beneficiaries of these exams are the persons appearing in these examinations. It was also submitted by the applicant that for conducting such examinations, the State Examination Board takes input services of private institutions who prepare the question sets and also prepare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as per entry no. 66 of Not 12/2017 Central Tax (rate), State Examination Board can be said to be providing services to education institutions of primary and higher secondary, of admission and conducting examinations, for example, the results of the exam viz Teacher Eligibility Test-I and II that are conducted by it are used by various government institutions for admission purposes as well as for appointing the teachers at various posts in the schools; that Institutions such as the State Primary Education Board and the State Commissioner of Schools appoints the persons who have obtained the requisite marks as teachers in primary schools as well as teachers in higher secondary school. The applicant has given the list of all the exams conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 12AA of the Income-tax Act, 1961(43 of 1961) by way of charitable activities and entry no. 66(b)(iv) to the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 provides exemption to services provided to an educational institution, by way of services relating to admission to, or conduct of examination by, such institution. 9. We observe that the applicant Notification no. 12/2017-Central Tax (Rate) dated 28.06.17 (Sr.No.1), as amended, clearly provides exemption to Services by an entity registered under section 12AA of the Income-tax Act, 1961(43 of 1961) by way of charitable activities. However, the applicant do not fall in the category of Charitab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 23(a) of Central Goods and Services Tax Act, 2017. 12. In view of the foregoing, we rule as under - R U L I N G Question 1: The activities of conducting various types of examinations : for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting self-employment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. by the State Examination Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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