TMI Blog2024 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... s if the Authority for Advance Ruling consider the ratio of the judgement pass a ruling thereafter. It is left open to the Authority for Advance Ruling to consider applicability of the judgement as per settled principles of jurisprudence. The Ruling of AAR. Rajasthan dated 17.06. 2022. is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement of Hon'ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax. - SH. MAHENDRA RANGA, AND DR. RAVI KUMAR SURPUR, MEMBER Present for the Appellant : Shri Praful Gupta, CA (Proceedings under Section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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; up to higher secondary: Provided that nothing contained in entry (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 NIL NIL 4. The Appellant further submitted that Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 was amended through Notification No. 2/2018-Central Tax (Rate) dated 25th January, 2018 vide which, In the said notification, (b) Against serial number 66, in the entry in column (3)- (ii) in item (b) (A) in sub-item (iv), the words up to higher secondary were omitted; (B) after sub-item(iv), the following sub-item were inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii) of item (b) were substituted; (D) after the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Advance Ruling dated 17.06.2022. the Appellant filed appeal on the following grounds :- (i) That the Authority for Advance Ruling has erred in law in dismissing the application of the Appellant on the sole technical ground that the applicant (now Appellant) are not a supplier of the good or services. (ii) That the Authority for Advance Ruling have failed to take into consideration meaning of applicant under the definition of advance ruling under Section 95 of CGST Act, 2017 in Para 6 of Findings, Analysis Conclusion. (iii) That an Applicant can be made by any person registered or desirous of obtaining registration under this act. Furthermore, person defined under Section 2(84) (g) of the CGST Act, 2017 includes any corporation established by or under any Central Act, State Act or Provincial Act or a Government company as defined in clause (45) of Section 2 of the Companies Act, 2013. Therefore, Board of Secondary Education comes under the definition of person. (iv) That Authority for Advance Ruling in Para 7 of Findings, Analysis, and Conclusion has erred in law in considering the meaning of supplier. (v) That as per Section 2(93) of the CGST Act, 2017 the definition of the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Rate) dated 28.06.2017 which clearly exempts services provided to an Educational Institution in relation to conduct of examination. Further, the earlier Notification of exemption upto higher secondary school or equivalent has been superseded by Notification No. 02/2018-Central Tax (Rate) dated 25th January, 2018. Further, Notification No. 14/2018-Central Tax (Rate) dated 26.07.2018 amended the Notification No. 12/2017-CT(R) dated 28.06.2017 and added clarification in paragraph 3 in explanation after clause (iii) i.e (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 . PERSONAL HEARING 9. Personal hearing in the matter was held on 13.02.2024, which was attended by Sh. Praful Gupta CA authorized representative of the appellant. He supplied written submissions dated 13.02.2024. He relied upon the judgment of the Hon'ble High Court, Calcutta in the matter of M/s Anmol Industries Ltd. v/s West Bengal Authority for Advance Ruling, Goods and Service Tax delivered in April 2023. He averred that the instant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns which were raised by the State Board of School Education J K are also the same questions on which RBSE (the Appellant) had sought Advance Ruling. Therefore, the Appellant have requested to take above AAR of J K into consideration and pass order accordingly. d. That the impugned Order passed by the Authority for Advance Ruling, Rajasthan is bad in law and deserves to be quashed. DISCUSSION AND FINDINGS 11. We have carefully considered the material evidence available on record including the oral submissions made by the authorized representative of the appellant at the time of personal hearing held on 13.02.2024. 12. We observe that the Appellant had sought Ruling before the Authority for Advance Ruling, Rajasthan as to whether the services provided by various suppliers to the Board of Secondary Education in relation to conducting examination can be treated as exempted under the provisions of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with explanation in paragraph 3 clause (iv) and read with Circular No. 151/07/2021-GST dated 17.06.2021. 13. The Authority for Advance Ruling. Rajasthan held that Section 95 of CGST Act, 2017 lays down that the Authority shall d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the appellant therein were not parties to the proceedings before the AAR. In the present case, the appellant fulfils the eligibility to seek advance ruling. Accordingly, the court set aside the ruling of AAR and remanded back the matter to AAR to decide the application on merits and in accordance with the law. 17. We observe that AAR Rajasthan have not taken note of the above judgement of the Hon'ble High Court as the judgement had not been pronounced at the relevant point of time. 18. We feel that it will be in the fitness of things if the Authority for Advance Ruling consider the ratio of the judgement pass a ruling thereafter. We leave it open to the Authority for Advance Ruling to consider applicability of the judgement as per settled principles of jurisprudence. 19. In view of the above discussions, we pass the following order: ORDER The Ruling of AAR. Rajasthan dated 17.06. 2022. is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement dated 21.04.2023 of Hon'ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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