TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the services supplied by various suppliers to the Board of Secondary Education, Rajasthan in relation to conduct of examinations (printing of answer sheets, question papers, OMR sheets, mark-sheets, online form filling, annual maintenance of examination computers, operator services, result processing, transportation of exam material) are exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Explanation (iv) to paragraph 3 and Circular No. 151/07/2021-GST dated 17.06.2021.
Analysis: The Authority examined Section 95 and Section 97(2)(b) of the CGST Act and found the application maintainable following appellate directions; Explanation (iv) to paragraph 3 of Notification No. 12/2017-Central Tax (Rate) treats Central and State Educational Boards as educational institutions for the limited purpose of conduct of examinations. Entry No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate), as amended by Notification No. 2/2018 and clarified by Notification No. 14/2018, exempts services provided to an educational institution by way of services relating to admission to, or conduct of, examination by such institution. Circular No. 151/07/2021-GST provides relevant administrative guidance. On the facts, the services listed are directly connected with and exclusively used for the conduct of examinations by the Board; the Board therefore falls within the limited definition of educational institution for these purposes and the supplied services fall within Entry No. 66(b)(iv) exemption as amended and clarified.
Conclusion: The listed services received by the Board of Secondary Education, Rajasthan are exempt from GST under Entry No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Explanation (iv) to paragraph 3 and Circular No. 151/07/2021-GST; ruling in favour of the applicant (assessee).
TaxTMI 
TaxTMI 
