The function of the applicant does not pertain to imparting of knowledge at school, college or university but pertains to conducting of various types of examinations. The applicant is eligible to claim exemption benefit under Sr.No.5 of Notification No.12/2017 for few exams conducted by the applicant. The applicant is not eligible to claim exemption benefit under Sr.No.66(a) & (aa) of Notification No.12/2017
Classification of service— In the instant case, the main issue to be examined in this case is that whether the services supplied by the applicant as mentioned above are eligible for benefit under Sr.No.5 and Sr.No.66 (a) & (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or otherwise.
As per the submission of the applicant, the objective of the establishment of the State examination board is to arrange and conduct examination, graduate level and post graduate level examinations and awarding different professional Diploma and Certificates for General knowledge, knowledge of different subjects like Sports, Drawing, Architecture of the students studying in the various schools and high schools.
The State examination board, although established by the Education Department of the Government of Gujarat, is an autonomous body, established for the sole purpose of conducting various types of examinations and cannot, therefore, be considered as a State Education Board as the functions of the State examination board are completely different from that of a State Educational Board. Further, we find that in order to be eligible to avail the benefit of exemption available under the aforementioned Sr.No.66(a) and (aa), the primary criteria of being an ‘Educational Institution’ as defined in para-2(y) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 has to be fulfilled/satisfied, failing which, the applicant will not be considered eligible for availing the benefit of the said exemption.
Held that—
The exams listed at Sr.No.9 to 15 eligible for the benefit of exemption available at Sr.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 for the simple reason that the services supplied for these exams are related to any functions entrusted to the Panchayats under Article 243G of the Constitution of India.
The applicant does not get covered under the definition of ‘Educational Institution’ thus rendering themselves ineligible for the benefit of the aforementioned exemption, we conclude that the applicant is not eligible for the benefit of exemption of GST available under Sr.No.66(a) and 66(aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to time.
The function of the applicant does not pertain to imparting of knowledge at school, college or university but pertains to conducting of various types of examinations. The applicant is eligible to claim exemption benefit under Sr.No.5 of Notification No.12/2017 for few exams conducted by the applicant. The applicant is not eligible to claim exemption benefit under Sr.No.66(a) & (aa) of Notification No.12/2017
Classification of service— In the instant case, the main issue to be examined in this case is that whether the services supplied by the applicant as mentioned above are eligible for benefit under Sr.No.5 and Sr.No.66 (a) & (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or otherwise.
As per the submission of the applicant, the objective of the establishment of the State examination board is to arrange and conduct examination, graduate level and post graduate level examinations and awarding different professional Diploma and Certificates for General knowledge, knowledge of different subjects like Sports, Drawing, Architecture of the students studying in the various schools and high schools.
The State examination board, although established by the Education Department of the Government of Gujarat, is an autonomous body, established for the sole purpose of conducting various types of examinations and cannot, therefore, be considered as a State Education Board as the functions of the State examination board are completely different from that of a State Educational Board. Further, we find that in order to be eligible to avail the benefit of exemption available under the aforementioned Sr.No.66(a) and (aa), the primary criteria of being an ‘Educational Institution’ as defined in para-2(y) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 has to be fulfilled/satisfied, failing which, the applicant will not be considered eligible for availing the benefit of the said exemption.
Held that—
The exams listed at Sr.No.9 to 15 eligible for the benefit of exemption available at Sr.No.5 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 for the simple reason that the services supplied for these exams are related to any functions entrusted to the Panchayats under Article 243G of the Constitution of India.
The applicant does not get covered under the definition of ‘Educational Institution’ thus rendering themselves ineligible for the benefit of the aforementioned exemption, we conclude that the applicant is not eligible for the benefit of exemption of GST available under Sr.No.66(a) and 66(aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to time.