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TMI Blog2022 (7) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... tered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). 3. The applicant has sought advance ruling in respect of the following questions: i. Whether the Applicant is an "educational institution" and ought to be treated as such for the purposes of applicability of GST? ii. Whether the activity of printing of the following items of stationary on behalf of educational institutions constitutes a supply of service: a. question papers, b. admit cards, c. answer booklets d. SSLC Pass Certificate, the overprinting of variable data and lamination, e. Fail Marks cards f. Circulars, ID card and other formats used for and during examinations. g. Envelopes for packing answer booklets If yes, whether the service provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination by such institutions would be covered by Sr.No.66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. iii. Whether the following incidental se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of tender invitation and competitive bidding. 6. Applicant's Interpretation of Law: 6.1 The applicant's contention is that it ought to be classified as an educational institution stems from the following: 6.1.1 Section 21(aa) of the Karnataka Education Act, 1983 defines "educational institutions" as follows: (aa) "educational institutions" means any University, any college affiliated to or maintained by the University, any junior college, any school or institution imparting primary, secondary or technical education and includes the Karnataka State Secondary Education Examination Board, the Karnataka State Board of Technical Education, the Karnataka Pre-University Board and such other institution or classes of institution as may be notified by the State Government in the official Gazette: 6.1.2 "Educational institution" as defined in Clause 2(y) of the GST Notification 12/2017 Central Tax (Rate) reads as follows: (y) "educational institution" means an institution providing services by way of- (i) pre-school education and education upto higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognized by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time being in force, it is apparent that the Legislature meant the entire process of preparation of curriculum to the holding of examination leading to obtaining of a qualification recognized by any law for the time being in force. If the contribution of the Boards/Universities is excluded, there would be no curriculum for obtaining a qualification nor would there be examination leading to conferment of such qualification. Therefore, it was not the intention of the Legislature to exclude preparation of curriculum and holding of examinations from the ambit of clause(l) of Section 66D of the Finance Act, 1994. Therefore, the School Boards and the University in question would clearly fall within the ambit of the expression "educational institution" as contemplated under clause (oa) of Entry No.2 of Notification No.25/2012-S.T and services provided by such Boards/University would also fall within the ambit of the services as postulated under clause (1) of Section 66D of the Finance Act. 6.1.7 The Government of India has also adopted a similar approach in its Notification No. 14/2018-Central Tax (Rate), dated 26th July, 2018 issued in exercise of powers conferred by sub-section (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by the applicant and also their submissions made during the time of personal hearing. 10.. The Applicant is Karnataka Secondary Education Examination Board (KSEEB for brevity) which is established for the purpose of holding and conducting public examinations. The applicant likes to know whether it is an "educational institution" for the purposes of applicability of GST. Notification No. 14/2018-Central Tax (Rate) dated: 26.07.2018 has inserted a clause (iv) which reads as below: "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. From the above clause it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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