2022 (3) TMI 1089

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....rs and forms made to the Education Institutes and Central and State Examination Boards have been classified under HSN/SAC code 49119990 and taxed at the rate of tax as applicable to the entry at the relevant time and paid the taxes to the Govt. 3. The applicant submitted an agreement entered with Maharashtra State Board of Secondary and Higher Secondary Education (for the sake of brevity refer to 'Board') wherein detailed terms and condition of supply of services have been enumerated (submitted as Annexure-II), as transaction of supply made to the Examination Board and Education Institutes, which qualifies for the exemption under entry No. 66 of the Notification No. 12/2017-CT (Rate) dtd. 28.6.2017, read with Notification No. 14/2018-CT (R....

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.... and GGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 9. We have carefully considered the submissions made by the applicant. 10. We note that one of the questions raised by the applicant is whether it is entitled for refund of the taxes collected and paid into Govt. treasury. 11. We hold that as per Section 95(a), CGST Act, 'Advance Ruling' means a decision provided by the Authority to an applicant on matters/ questions specified in Section 97(2), in relation ....