TMI Blog2023 (10) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an 'Educational Institution' in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. It is noticed from the documents submitted that the applicant has been awarded agreement/work order by University namely Jharkhand University of Technology. There is no dispute that this University as referred above is regarded as educational institution'. 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:- It has already been stated that the applicant has undertaken activities like confidential printing of question papers of different educational institutions and other related examination activities for universities. 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. The supply of services for printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01 as to whether : 1. The service of printing question papers for the conduct of examinations to educational institutions, supplied by the applicant will be covered by Sr. No 66 of the Notification No. 12/2017-Central tax (rate) as amended, and Notification No. 12/2017-State tax (rate) as amended, and whether such supply of services shall be treated as exempt supply. 2. The GST previously charged on invoices to educational institutions for printing question papers for examinations is to be refunded. 3. Whether the applicant is eligible to claim the refund of GST collected on such invoices and deposit to the exchequer of the GST relating to the printing of question papers following the principle of unjust enrichment u/s 54(5) and 54(8). 1.4 Section 97 of the GST Act deals with application for advance ruling. As per sub-section (1) of section 97, an applicant may make an application to obtain an advance ruling stating the questions on which the ruling is sought. Further, the questions on which advance ruling can be sought for shall be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 12,90,814/- paid as GST by the University towards the services supplied by way of printing of question papers has also been claimed. Statement containing applicant s interpretation of law: 2.4 Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 2.5 In case of printing books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing being provided by the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. 2.6 As per the applicant, their product is covered by Section X Chapter 4911 which covers Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and ..... 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The jurisdictional officer, in a written submission sent through e-mail, has submitted as follows: 3.1 In respect of the question raised in the instant case by the applicant, it appears that exemption is applicable in case of service of printing question papers for conduct of examinations to educational institutions in terms of Sr. No. 66(b)(iv) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended vide Notification No 02/2018 Central Tax (Rate) w.e.f. 25.01.2018 and Circular No. 151/07/2021-GST dated 17.06.2021, provided, the afore-mentioned educational institutions fall under (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 and (iii) education as a part of an approved vocational education course; , as defined in Notification No. 12/2017-CT(R). 3.2 As mentioned above, the amendment in case of exemption to the services relating to admission to, or conduct of examination by, such institution up to higher secondary was brought in prospectively from 25.01.2018 and hence, question of refund d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing entrance examinations for admission to courses including Diplomat National Board (DNB) and Fellow of National Board (FNB), prescribes courses and curricula for PG medical studies, holds examinations and grant degrees, diplomas and other academic distinctions. It carries out all functions as are normally carried out by Central or state educational Boards and is thus a Central Educational Board. 4.5 It is noticed from the documents submitted that the applicant has been awarded agreement/work order by University namely Jharkhand University of Technology. There is no dispute that this University as referred above is regarded as educational institution'. 4.6 We now take the issue to decide 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. It has already been stated that the applicant has undertaken activities like confidential printing of question papers of different educational institutions and other related examination activities for universities. The process of conducting examination includes pre-examination works, the examination itself and post-exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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