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State Examination Board is liable for registration as it does not falls under Section 23(a) of CGST Act

Registration under GST — The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal in Grant–in-Aid School, for being confirmed in service, for getting higher Scale, for getting promotion, for getting self employment as a painter, for getting selfemployment, for getting jobs in various other fields, for scholarships, examination to get admission for study at Rashtriya Military College, Dehradun etc. The applicant further stated that these exams are planned and conducted by the State Examination Board on its own accord and that the beneficiaries of these exams are the persons appearing in these examinations. The applicant has raised the following question, on which advance ruling is required – (a) determination of the liability to pay tax on any goods or services or both; (b) whether applicant is required to be registered We observe that the benefit of exemption is not available to the State Examination Board under entry no. 66 (b)(iv) to the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 as the exams conducted by the applicant are planned and conducted by the State Examination Board on its own accord and its not the services provided to an educational institute. We observe that State Examination Board is liable for registration as it does not falls under Section 23(a) of Central Goods and Services Tax Act, 2017. — State Examination Board, In Re…[2019] 15 TAXLOK.COM 135 (AAR-Gujarat)