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TMI Blog2022 (7) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... of providing exam, certification and other allied services including various types of surveys, assessments and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings etc. (ii) the applicant have entered into various contracts with customers to provide services which are conducting online examinations. (iii) the present application is with respect to applicability of GST for services of examination conducted for ALL INDIA INSTITUTE OF MEDICAL SCEINECES (AIIMS) (iv) the broad nature of services provide to AIIMS are as under- (a) Recruitment Examination for recruiting various persons within the organization. (b) Entrance Examination for granting admissions to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal importance and also covered by the definition of educational institution. (xii) customer of the applicant believes that services mention in sl. No. (iv) above are exempted as per entry 66((b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 3. The applicant has sought advance ruling on following question- Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate). 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 5. The application for advance ruling was forwarded to the Jurisdict ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issues on which advance ruling required- (1) Applicability of a notification issued under the provisions of the Act (2) Determination of the liability to pay tax on any goods or services or both At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 9. We have gone through the submissions made by the applicant and have examined the same. We observe that the applicant has sought advance ruling on the following questions- Whether the services provided by the applicant can be considered as ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme 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 (v) supply of online educational journals or periodicals: Provided that nothing contained in [sub-items (i), (ii) and (iii) 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 educat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Rate) dated 28.06.2017. 13. We find that the applicant is providing services in respect of (i) Recruitment Examination (ii) Entrance Examination and (iii) Semester/course Examination to the AIIMS. The services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the said notification. As regards the services by way of Recruitment Examination (for recruitment of employee) and Semester/Course examination is not mentioned in the said notification, the same are not exempted. 14. However, as services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate levels and awards its own degrees. 17. As such, we are of the view that the AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/2017-ST dated 28.06.2012. 18. In view of the above discussions, we, both the members pass the following ruling- RULING 19. Question- Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate). Answer- Services provided by the applicant to AIIMS by way of Recruitment examination and Semester/Course examination are not exempted und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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