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TMI Blog2024 (2) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... ired by the Board as well as Universities on behalf educational Institutions can be classified as activities of supply of goods or supply of services? (b) Bf it is supply of services, referring to sr. 27 of the notification 11/2017-CTR dated 28.06.2017 as amended by notification 31/2017 dated 13.10.2017 then benefit of serial no 66 of the notification 12/2017-CTR dated 28.06.2017 is allowable as amended by notification no. 02/2017 dated 25.01.2018 or (c) If it is supply of goods, then the above-stated Question Paper, OMR Sheets, Answer sheets, certificate should be treated as exempted goods at serial no 119 of exempted list nil, rate of tax under chapter heading / sub-heading of 49011010 of printed matters. Or (d) It should be covered by schedule I at serial no 201 liable to tax at 2.5 CGST under Broachers, leaflets and similar printed matter whether or not is single sheets" (e) Whether the activity of printing of the following terms of stationery on behalf of Educational Board and Universities constitute a supply of services; Question paper, admit cards, answer booklet, ssl-C pass certificate the overlapping of valuable data and lamination, fail marks Card, Certificate, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies (Bar code) optical Mark recognition features and these products are printed as per the approved design and pattern, and sometimes students' data provided by the educational Institution/Board, therefore these products cannot be sold at large, (and not be treated standard printed stationery) but have to be printed only required quantity under the strict confidentially, supervised by the such educational authorities. 4. The applicant has submitted their interpretation of law as under:- The applicant submits that the services being rendered by the applicant to the educational institution / up to above high secondary boards are exempt in terms of serial 66 of notification No. 12/2017-CGST (Rate) as amended. The applicant has provided services to Educational Institution/ Boards by way of printing of Question Papers, OMR Answer Booklets, (optical Mark reading) Exam Answer Sheets, which enable the education Institute to conduct the examination, the applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant case, thus the services provided by the applicant to the educational institution by way of supply of pre-examination ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring which he reiterated the submissions made in the application of advance ruling. DISCUSSION AND FINDING 8. At the outset, we would like to make it clear that the provisions of both the CGST Act and the UPGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the UPGST Act. Further for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/UPGST Act would be mentioned as being under the 'CGST Act'. 9. We have 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) Classification of any goods or services or both. (2) Applicability of a notification issued under the provisions of this act; (3) Determination of the liability to pay tax on any goods or services or both. 10. We have gone through the submissions made by the applicant and have examined the interpretation submitted by them. At the outset, we find that the issue raised in the application is squarely covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sified as supply of service. 11.2 The applicant has further sought ruling regarding the applicability of exemption extended vide Sr No 66 of Notification No 12/2017-CT (Rate) as amended vide Notification No 2/2018-CT (Rate) dated 25.01.2018. In this regard we find that Notification No 12/2017-CT (Rate) provides exemption to services provided : (b) to an educational institution by way of,- (iv) services relating to admission to, or conduct of examination by, such institution. Sr. No 66 of the said Notification as amended vide Notification No 02/2018-CT (Rate) provides as follows :- "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 services performed in such educational institution; (iv) services relating to admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relating to admission to, or conduct of examination by, such institution. Hence all the services relating to admission to or conduct of examination, by an educational institution, within the meaning of educational institution as defined under Notification 12/2017-CT (Rate) will qualify for exemption as provided vide Sr no 66 of Notification 12/2017-CT (Rate) 12. Accordingly, we pass the ruling as under: RULING a) Whether activity of printing of Question Paper, OMR Sheets, Answer Sheets, Marks sheets, Certificate, and other documents related/ required by the Board as well as Universities on behalf educational Institutions can be classified as activities of supply of goods or supply of services? Answer : Supply of service b) If it is supply of services referring to sr. 27 of the notification 11/2017-CTR dated 28.06.2017 as amended by notification 31/2017 dated 13.10.2017 then benefit of serial no 66 of the notification 12/2017-CTR dated 28.06.2017 is allowable as amended by notification no. 02/2017 dated 25.01.2018 or Answer : In affirmative as discussed in 11.2 for services relating to admission to, or conduct of examination, by an educational institution, within the meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X
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