Examination support services for OMR scanning and data processing qualify for GST exemption as part of conduct of examination.

Scanning OMR sheets, data extraction, finalisation of examination records and allied processing for an educational board were treated as services relating to the conduct of examination. The ruling noted that the board fell within the category of an educational institution for this limited purpose, and that the applicant's work formed an integral part of the examination cycle rather than a separate post-examination activity. As the services were necessary for assessment and completion of the examination process, they were covered by the exemption for services relating to conduct of examination and were exempt from GST.

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Issues: Whether the services of scanning OMR sheets, data extraction, finalisation of data and allied processing for an educational board amount to services relating to conduct of examination by an educational institution and are exempt under Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Analysis: The relevant notification exempts services supplied to an educational institution by way of services relating to admission to, or conduct of examination by, such institution. The clarification treating Central and State Educational Boards as educational institutions for the limited purpose of conduct of examination brought the board within that category. The work assigned to the applicant, namely scanning of OMR documents, extraction of data and finalisation of examination-related records, formed an integral part of the examination process and was not a disconnected post-examination activity. Such functions are necessary for assessment and completion of the examination cycle and therefore fall within the scope of services relating to conduct of examination.

Conclusion: The services are covered under the exemption for services relating to conduct of examination and are exempt from GST.

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