TMI Blog2022 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... l these institutions invariably fall under the category of educational institution as they fulfil the criterion of 'institution providing services by 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 the supplies are treated as exempt supply. - AAR No. 07/AP/GST/2022 - - - Dated:- 30-5-2022 - SRI. D. RAMESH, AND SRI. RV PRADHAMESH BHANU, MEMBER Represented by : Sri Subba Rao Pamarthi 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. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Character Reading facilities, Optical Mark Recognition features and these products are printed as per the approved design and pattern; 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. This activity also involves approved printing as per the design/pattern/data being provided by the customer under their supervision. The applicant submits that before the onset of Goods and Services Tax, the activity of the Applicant was treated as manufacture by classifying the products under Chapter 49/48 of the First Schedule to the Central Excise Tariff Act, 1985. Simultaneously, the clearance was treated as sale within the meaning of AP VAT Act, 2005. The applicant further submits that, with the onset of Goods and Services Tax in 2017, a different connotation has been accorded by treating the said activity as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter of the Ruling. 5. Applicant's Interpretation of Law: The Applicant submits that the services being rendered by the Applicant to Educational Institutions up to higher secondary as well as above higher secondary are exempt in terms of Serial Number 66 of Notification NO.12/2017-CGST[Rate] dated 28-6-2017 as amended, which is reproduced hereunder for ready reference: Sl.No. Chapter, Section, No Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 66 Heading 9992 Services provided- a) by an educational institution to its students, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ational institution by themselves but has to be outsourced to other service providers due to lack of infrastructure for printing, administrative convenience, confidentiality, volume etc. Accordingly, when such Services are procured by the educational institution they tantamount to the services relating to conduct of examination, which will aptly fall within the ambit of exemption outlined under Entry No. 66 of the Notification No. 12/2017 Central Tax (Rate), dated 28th June, 2017 as amended. Hence, the said exemption notification has to be applied to the applicant's case. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 07.03.2022 for which the authorized representative, Sri Subbarao Pamarthi attended and reiterated the submissions already made. 7. Discussion and Findings: We have examined the submissions made by the applicant in their application and the assertions made by the authorized representative as well at the time of virtual Hearing. Even though the applicant is engaged in a plethora of activities and deliver different kinds of products i.e., right from products related to conduct of examinations to printing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Andhra University, Visakhapatnam, Satavahana University, Board of Secondary Education, Andhra Pradesh; Krishna University, Board of Higher Secondary Examination, Government of Kerala and Dr B R Ambedkar Open University. All these institutions invariably fall under the category of educational institution as they fulfil the criterion of 'institution providing services by 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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