TMI Blog2021 (8) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;'. Further, with reference to the services provided by the applicant, they are nothing but 'services relating to admission to, or conduct of examination by, such institution' falling under Si.No.66 of the said exemption notification of No. 12/2017-CGST [Rate] dated 28.06.2017 as amended. Thus, all supply of services are exempt supply. - AAR No. 24/AP/GST/2020 - - - Dated:- 15-12-2020 - SRI. D. RAMESH AND SRI. A. SYAM SUNDAR, MEMBER Represented by : Sri R. Narasimhamurthy ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods Services Tax Act, 2017 and AP Goods Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Hitech Print Systems Limited (hereinafter referred to as applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and APGST Act are identical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The important products delivered by the applicant under this category are:- 1. Examination Answer Sheets, which include Optical Character Reading facilities, Optical Mark Recognition features and these products are printed as per the approved design and pattern; and sometimes students data provided by the educational authority/board. Therefore, these products cannot be sold at large, but have to be printed only in required numbers under strict confidentiality, supervised by such educational authorities. 2. Similarly, the Applicant also prints different types of certificates with security features so that the genuineness of these documents can be prevented from unauthorized misuse/duplication and it involves approved printing as per the design/pattern/data being provided by the customer under their supervision. 3. Further, the Applicant is also engaged in printing cheque books, which are to be provided by the banks/financial institutions strictly to their customers as per the design/pattern/data provided by the customer along with the approved size/paper quality etc. 4. Apart from the above activities, the Applicant also provides customer specific documents like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR sheets (Optical Mark Reading) and answer booklets which enable the educational institution/universities to conduct the examination. The said service provided by the applicant to the educational institution is towards conduct of examination. Since, the service provided by the applicant towards pre-examination items will be used by the educational institution for conduct of examination. The applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant's case. Thus, the services provided by the applicant to the educational institutions by way of supply of pre-examination materials will not be liable to Goods and Service tax. The services provided by the applicant to the educational boards by way of printing of marks card, grade card, certificates etc. serve as a medium for communication of examination results to students. The said activity acts as a last leg towards completion of the activity of conducting the examination process by the educational institution. Hence, the applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant's case. Thus, the services provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... datorily provided by the examination authority for the purposes of printing the examination answer sheets/OMR sheets. d. The applicant also enclosed relevant information and some more tender documents to show that the bar code data is provided by the examination branch for printing the same on the examination answer sheets. In view of the fact that the design, logo and the bar code information having been provided by the examination authorities, the applicant is merely supplying the service of printing as per the requirements of the examination authorities and the applicant submits that the same falls under the category of service as the data provided by the examination authority acquires primacy. In this connection, the applicant would like to draw attention to para 4 of the CBIC Circular No. 11/11/2017-GST dated 20lh October, 2017, which is reproduced hereunder for ready reference: In the case of printing of books, pamphlets, brochures, annual reports and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Serial Number 66 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017 as amended. As amended notification No.2/2018- Central Tax (Rate) dated 25th January 2018, SL.No. (o) in Page No. 4 as follows:- (o) against serial number 66, in the entry in column (3), (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institute by way of conduct of entrance examination against consideration in the form of entrance fee; (ii) in item (b) (A) in sub-item(iv), the words upto higher secondary '' shall he omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii) of item (b) shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; Provided that nothing contained in sub-items (i), (ii) and (Hi) of item (b) shall apply to an educational institution other than an institution providing services by way of pre- school education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. (v) supply of online educational journals or per ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
