TaxTMI 
TaxTMI 
2020 (4) TMI 597
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....e the exams in a timely, effective and fully confidential manner, the State Examination Board has been given autonomy through the Resolution NO. 1099/1081/N of Education Department dated 25/10/1999 and the Memorandum of Association of the Board has been allowed through Resolution No.: RPB/1099/1081/N of Education Department dated 24/05/2000. The applicant mentioned that their important task is to improve the quality of management and standards of technology and modernize the work of examination. 2. 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, f....
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.... Central Tax (Rate) of Point No. (b) states that services provided to an educational institution by the way of services relating to admission to, or conduct of examination by, such institution; up-to higher secondary, provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. 4.2 The applicant states that State Examination Board is an entity registered under section 12AA of the Income Tax Act, thus activities done by it should be exempt from the provisions of the GST Act by virtue of entry 1 of Notification 09/2017 Integrated Tax (Rate). 4.3 The applicant further states that as ....
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....ct that the applicant possesses Certificate under section 12AA of the Income-tax Act, 1961(43 of 1961) by way of charitable activities 6. We have considered the submissions made by the applicant in their application, and at the time of personal hearing. We have also considered the views of the Goods & Services Tax and Central Excise Commissionerate, Gandhinagar. 7. We observe that the issue involved in this case is regarding (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; 8. It is observed that the Notification no. 12/2017-Central Tax (Rate) dated 28.06.17 (Sr.No.1) clearly provides exemption to Services by an entity registered under section 12....
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....soners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; 10. 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. 11. 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,....