TMI Blog2022 (11) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in a notification is to be claimed, an applicant is to satisfy the conditions prescribed therein. The wordings of any notification have to be strictly read to allow or deny any exemption. The applicant, M/s Magnetic Infotech Private Ltd., as a sub contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017. - AAAR.COM/11/2022 Order-in-Appeal No. AAAR/13/2022 - - - Dated:- 22-11-2022 - NEETU PRASAD AND B.V. SIVANAGA KUMARI, MEMBER (Passed under Section 101 (1) of the Telangana Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Universities and Open Universities (hereinafter referred to as 'Educational Institutions'). 3. The applicant has entered into agreements with various educational institutions located in different States such as Board of Secondary Education, Telangana, Board of Intermediate Education, Telangana, Board of Secondary Education, Andhra Pradesh, Board of Intermediate Education, Andhra Pradesh, Osmania University, Hyderabad, JNTU, Hyderabad, Dr. BR Ambedkar Open University, Hyderabad, Swamy Ramanand Teerth Marathwada University, Nanded, Maharashtra and Yeshwantrao Chavan Maharashtra Open University, Nasik, Maharashtra. Copies of the agreements entered by the applicant with State Education Boards and Universities (including open universities) are enclosed as Annexure - III. 4. The scope of work in respect of the services being provided to the educational institutions by the applicant can be divided into the following three categories. i. Data processing for conduct of examination ii. Results Preparation iii. Generation and printing of statistical data and reports in the prescribed proformas as required by the educational institutions. 5. The aforesaid thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)? Yes 2. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)? Yes 8.2. It was opined by the above Member that in view of provisions contained under Sl.No. 66(b) of the Notification No. 12/2017-Central Tax (Rate), dt. 28-06-2017, as amended, the service relating to admission to or conduct of examination is exempt when provided to such educational institution, therefore, as a service itself is exempt, this exemption can be claimed by any taxable person including a sub-contractor. 8.3. The views expressed by Shri B. Raghu Kiran, Additional Commissioner, Central Tax on the issues raised by the applicant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jagannadh and Vijay N Rao, Advocates appeared for the personal hearing held on 2.11.2022 and reiterated the submissions made before the lower authority and requested to consider the same. DISCUSSIONS FINDINGS 12. The issue referred to this authority is whether the exemption is available to the applicant in case of the services provided on sub-contract basis i.e. the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the educational boards and universities (including open universities). 13. For ease of reference, the relevant extract of Notification No. 12/2017-CT(R), dt. 28-06-2017 is reproduced hereunder: Sl. No. Chapter, Section or Heading Description of Services (1) (2) (3) 66 Heading 9992 or Heading 9963 Services provided (a) by an education institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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