AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2021 (8) TMI 574
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....ceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Hitech Print Systems Limited (applicant) is engaged in the business of printing and delivering high end security printing products since the year 1986. They offer total solutions to the customers in educational field. The main products produced by the Applicant include,- a) Bar Coded OMR Answer Booklets, OMR Sheets, Certificates and Marks Memos, etc.; b) Printing of MICR Cheque books; c) Variable/ Digital/ Personalized Printing of books and certificates. The Applicant provides complete end to end solutions to the customers right from designing to the delivery in mass quantity. The applicant uses the paper and ink, that too as per the approval by the customers in respect of quality required by them, as per the approved design and deliver the products to specific customer. The products designed and printed as per requirements of particular customer cannot be delivered to any other person. Essentially, the printing in the present case is combined w....
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.... at large. 4. Questions raised before the authority: The Applicant seeks clarification with regard to classification of the products and applicability of notification for considering the tax rate applicable.- (i) Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-06-2017 as amended? (ii) Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-06-2017 as amended? (iii) Whether scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-06-2017 as amended? On Verification of basic information of....
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....id services of printing of preexamination items, post- examination items and Scanning and processing of results provided by the applicant to an educational institution is towards conduct of examination. The services are normally not carried out by the educational institution by themselves but has to be outsourced to other service providers due to lack of infrastructure for printing, administrative convenience, confidentiality, volume etc. Accordingly, when such Services are procured by the educational institution they tantamount to the services relating to conduct of examination, which will aptly fall within the ambit of exemption outlined under Entry No. 66 of the Notification No. 12/2017 Central Tax (Rate), dated 28th June, 2017 as amended. Hence, the said exemption notification has to be applied to the applicant's case. 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 21st October 2020, for which the authorized representative, Sri R.Narasimhamurthy attended and made additional submissions as under: The applicant presented the following submissions at the time of Hearing. Submissions: 1. The applicant submits that essent....
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....ding 9989 of the scheme of classification of services." 2. Similarly, the post examination documents like marks sheet, certificates etc., are printed as per the design, logo and security features including bar code provided by the examination authorities. Accordingly, the applicant submits that the same falls under the category of service. 3. The applicant further submits that the pre-examination and post examination documents, being printed for clients based on the data/logo/design provided has confidentiality and even the applicant cannot divert or deal with the said content, except for providing the services required by the customers. Thus, the applicant submits that the primacy in the entire activity is dominated by the content supplied by the examination authorities vis-a-vis physical inputs procured at the direction of the examination authorities by the applicant. In view of the above factual situation read with the clarification issued by CBIC cited supra, the applicant submits that the activity rendered by them is classifiable under service category under 9989 of the HSN. 4. The applicant further draws attention to the following decisions of the learned Advance Rul....
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....tute has been defined in the said notification to include- (y) "educational institution" means an institution providing services by way of, - (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; 7. In the instant case, the applicant is supplying the subject examination papers/ Marks Lists/Question Papers/etc. to the State Boards/Universities and thus, specifically supplying the subject products to educational institutes within the meaning of the notification. The said service provided by the applicant to the educational institution is towards conduct of examination. The applicant submits that the aforesaid exemption as outlined in the notification will be applicable to the applicant's case. Thus, the services provided by the applicant to the educational institutions by way of supply of pre-examination materials/post examination material will not be liable to goods and service tax. In the light of the above submissions....
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....on further provides the definition of 'educational institution' as under (y) educational institution" means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; In the instant case, the educational institutions as referred to by the applicant for whom the supplies of the services of printing of examination related material are made/ intended to be made are Mumbai university examination Committee, Bihar University Examination Committee, JNTU, Kakinada. All of the three institutions invariably fall under the category of educational institution" as they fulfil the criterion of 'institution providing services by way of,- (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;'. Further, with reference to the services provided by the applicant, they are nothing but 'services relating to admission ....