No GST on pre & post examination related services provided to Educational Boards, Council and Universities: AAR
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- Last Updated on 20 December, 2021
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Case Details: Authority for Advance Rulings, West Bengal Management & Computer Consultants, In re - [2021] 133 taxmann.com 100 (AAR-WEST BENGAL)
Judiciary and Counsel Details
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- Brajesh Kumar Singh and Joyjit Banik, Member
- Rajendra Mittal, Rohit Mudi and Sajal Adak, AR’s for the Applicant.
Facts of the Case
The applicant was in the business of supplying services relating to conduct of examination to various Educational Boards, Councils & Universities mainly pre-examination, technical assistance for online examinations and post-examination services. It filed an application of advance ruling to determine whether services supplied by applicant would be exempted under GST or not.
AAR Held
The Authority for Advance Ruling observed that services to an educational institution relating to conduct of examination by such institution would be exempted under entry serial number 66 of the Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017. It has been already clarified by CBIC 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. There would be no dispute that State Council of Technical & Vocational Education and Skill Development and all Universities to be regarded as ‘educational institution’. Thus, it was held that no GST would be levied on pre & post examination related services provided to Educational Boards, Council and Universities.
List of Cases Referred to
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- Datacon Technologies, In re [2020] 120 taxmann.com 32/82 GST 748 (AAR – Kar.) (para 2.6)
- Edutest Solutions (P.) Ltd., In re [2018] 98 taxmann.com 9/69 GST 820 (AAR – Gujarat) (para 2.6)
- K.L. Hi Tech Secure Print Ltd., In re [2018] 98 taxmann.com 127 (AAR – Telangana) (para 2.6).
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