TaxTMI 
TaxTMI 
2021 (10) TMI 324
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....escribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant is stated to be in the business of supplying services relating to conduct of examination by educational institutions as well as Information Technology services to entities engaged in the businesses other than education sector. 1.3 The applicant submits that he provides services related to conduct of examinations to various Educational Boards, Councils & Universities which can be broadly categorized as (i) Pre-Examination (....
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....amination (ii) Technical assistance provided to conduct online examinations (iii) Post-examination 2.2 Pre-examination activities: As regards to pre-examination process, the applicant submits that he provides services mainly related to design and developing of online Registration Forms, Examination Forms, Admit cards, Award List, Attendance Register as well as generation and printing of these forms in desired formats using security check stationery. In addition to the above, numerous reports are generated and various validation exercises undertaken in order to achieve the objective of rendering error free services for conducting examinations. 2.3 Technical assistance provided to conduct online examinations: It is submitted by the applicant that he also provides technical assistance for conducting the online examinations as desired by some educational institutions wherein question papers are uploaded in cloud server. After downloading the question, candidates write the answers and upload it within the stipulated time. These answer sheets are allotted to examiners through online process for their evaluation and then the marks awarded are submitted by examiners in Marks Entry Po....
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....ion to, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals: Provided that nothing contained in sub-items (i), (ii) and (iii) of item (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. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services, by way of- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. 2.6 The applicant, in support of his argument that exemption as outlined in the above-referred notification will be applicable to the instant case, has submitted a number of work orders in course of hearing. The applicant has also placed his reliance on the following advance rulings: (I) In the case of Datacon Technologies 2020 (41) G.S.T.L 380 (A.A.R-GST-KAR), the Karnataka Authority for Advance Rulings has observed that 'Examination is an incomplete activity without assessment. Scanning of answer sheets and quanti....
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....udit run; Grade card printing; Grade card challan and Label printing. However, in respect of the question raised in the instant case by the applicant, the concerned officer has stated that exemption is applicable only in case the services relating to admission to, or conduct of examination by, such institution are provided to an educational institution as defined in Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended vide Notification No 02/2018 - Central Tax (Rate) w.e.f. 25.01.2018. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representatives of the applicant during the course of personal hearing. We have also considered the submission made by the officer concerned from the Revenue. 4.2 The issues involved in the instant case is to decide whether the supply of services as detailed by the applicant can be treated as services to an educational institution relating to conduct of examination by such institution so as to get covered under entry serial number 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.02/2018-Cen....
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....f Gour Banga, Netaji Subhas Open University, The West Bengal University of Teachers' Training, Education Planning and Administration. The applicant has also been given the job by The West Bengal Council of Rabindra Open Schooling and West Bengal State Council of Technical and Vocational Education and Skill Development. 4.7 There is no dispute that all the universities as referred in the preceding para are regarded as 'educational institution'. However, we need to consider whether the councils namely The West Bengal Council of Rabindra Open Schooling and West Bengal State Council of Technical and Vocational Education and Skill Development can also be termed as educational institution. 4.8 From the website of The West Bengal Council of Rabindra Open Schooling (www.twbcros.org.in), we find as follows: "From the point of view of its constitution and responsibilities, this Council is analogous to other State Boards, Councils like the West Bengal Board of Secondary Education, West Bengal Board of Madrasah Education or the West Bengal Council of Higher Secondary Education. The West Bengal Council of Rabindra Open Schooling is recognised by the Government of West Bengal as well as ....