TMI Blog2023 (9) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ng any entrance examination, to the students. Whether the activities undertaken by the applicant against agreement/work orders issued to him shall be treated as services relating to conduct of examination or not? - HELD THAT:- The process of conducting examination includes pre-examination works, the examination itself and post-examination works - The said activities can be treated as services relating to conduct of examination. Services provided by the applicant to the universities in respect of conduct of examination (both pre and post-examination) is exempted from payment of tax under the GST Act vide serial number 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 and West Bengal State Notification No. 1136 F.T. dated 28.06.2017. - TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Applicant s Representative Heard : Mr. Arup Dasgupta, F.C.A. Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Developing and managing Web based applications and related services for conducting online Examinations of Educational Boards, Council and Universities. (iii) Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities. 1.4 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (a) and (b) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2. Submission of the applicant 2.1 The applicant submits that they have entered into agreements with various Universities within the state of Bengal namely West Bengal State University, University of North Bengal, Cooch Behar Panchanan Barma University and Alipurduar University. 2.2 The details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duar district. i) Use of Computer based Application to track delivery and receipt of used answer books to and from the Examiners along with access of the same by Vice Chancellor and Controller of Examinations. j) Follow-up with the Examiners to find out progress of the evaluation and if required, to make alternate arrangement so that un-evaluated answer books can be evaluated through another Examiner in consultation with the Controller of Examinations/ the Vice-Chancellor. k) The entire process should be monitored through customized software for evaluation. l) Collecting all the evaluated answer books (of theory papers) along with marks award slips sealed in plastic cover/ envelops from examiners after evaluation. m) Arrange delivery and collection of coded answer books multiple times in order to meet the deadline of publication of results. n) Arrange online payment from examiners, if required. o) Collection of Practical marks from University p) Data Entry of all the filled-in marks award sheets/ slips. q) Once marks are collated component-wise/ subject-wise, the same to be processed to submit reports for missing marks, abnormal marks or any other discrepancies. r) After preparatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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. Explanation .- For the purposes of this notification, (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. 2.5 The definition of 'educational institution' as provided under Notification No. 12/2017 is reproduced below. 2(y) educational institution 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 educa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amination. It is for this reason, the examination is considered as a common tool around which the entire education system revolves. (III) Hon'ble Gujarat High Court in the case of Sahitya Mudranalaya Private Limited vs. Additional Director General [2021 (46) GSTL 245 (Guj.)] has inter alia dealt with the issue as to whether the state education board, state technological university and state council of examination are educational institutes or not. (IV) Hon'ble Madras High Court in the case of Madurai Kamaraj University Vs. Joint Commissioner, Office of the Commissioner of GST and Central Excise, Madurai [2021-VIL-639- MAD ST) held that holding or conducting an examination is primarily a job of the university and the colleges affiliated to the university are only facilitators. Therefore, examinations are not conducted directly by the colleges, it is being conducted by the university, but the facilitator is the college. Therefore, the word conduct of examination by such institution means, conduct of examination by the university and the college and not by the college alone. The examination is the examination of the university, for which, facilitation is given by the college, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the instant case is to decide whether the supply of services as detailed by the applicant can be treated as services to an educational institution relating to conduct of examination by such institution so as to get covered under serial number 66 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 02/2018-Central Tax ( Rate) dated 25.01.2018 [West Bengal State Notification No. 1136 F.T. dated 28.06.2017 and Notification No. 130 F.T. dated 25.01.2018 respectively]. 4.3 We find that the said Notification also provides definition for 'educational institution' which reads as follows: educational institution 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; 4.4 Further, following explanation has been inserted vide Notification No. 14/2018-Central Tax (Rate) dated 26.07.2018 [corresponding West Bengal State Notification No. 1030 F.T. dated 27.07.2018]: (iv) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r conducting online Examination, Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Universities. The said activities, as we opine, can be treated as services relating to conduct of examination. 4.8 For reasons as discussed above, we are of the view that supply of services details of which are submitted by the applicant in the course of hearing shall get covered under serial number 66 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017/ West Bengal State Notification No. 1136 F.T. dated 28.06.2017, as amended and shall therefore, be exempted from payment of tax under the GST Act. In view of the above discussions, we rule as under: RULING Question : Whether GST exemption is available to the applicant in respect of the following pre and post-examination services being provided to the Educational Boards and Universities? (i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination ..... X X X X Extracts X X X X X X X X Extracts X X X X
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