TaxTMI 
TaxTMI 
A taxable person develops software that will be useful to the schools for evaluating the answer sheet of students and providing a detailed analysis of the strengths and weaknesses of the student. I would like to know whether the supply of such software would get covered in the exemption Notification on 12/2017 or not. Apart from evaluating the answer sheet, the software is being used for other purposes like storing video classes and monitoring the performance of students. Pl, note that the software is used for the only class test not for tests conducted by the Board- Central or state.
Exemption from Payment of Tax - Education service
09 Jul 2022 
4 Replies 
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Exemption for education services denied when software is multipurpose and not primarily used to conduct examinations.
The software developed for schools is a multipurpose tool whose primary functions extend beyond conducting examinations; therefore its supply does not constitute services relating to admission to, or conduct of examination by, the educational institution and is not covered by the examination-related education-service exemption. (AI Summary)
The software developed for schools is a multipurpose tool whose primary functions extend beyond conducting examinations; therefore its supply does not constitute services relating to admission to, or conduct of examination by, the educational institution and is not covered by the examination-related education-service exemption. (AI Summary)