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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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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).
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