TaxTMI 
TaxTMI 
2022 (7) TMI 602
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....) the applicant is engaged in the business of providing exam, certification and other allied services including various types of surveys, assessments and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings etc. (ii) the applicant have entered into various contracts with customers to provide services which are conducting online examinations. (iii) the present application is with respect to applicability of GST for services of examination conducted for ALL INDIA INSTITUTE OF MEDICAL SCEINECES (AIIMS) (iv) the broad nature of services provide to AIIMS are as under- (a) Recruitment Examination for recruiting various persons within the organization. ....
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....onal institutions after 31St January, 2018. (xi) Similarly, AIIMS is listed as an institution of national importance and also covered by the definition of educational institution. (xii) customer of the applicant believes that services mention in sl. No. (iv) above are exempted as per entry 66((b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. 3. The applicant has sought advance ruling on following question- Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate). 4. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of th....
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....is Advance Ruling, a reference to such a similar provision under the CGST Act / UPGST Act would be mentioned as being under the `CGST Act'. 8. We have gone through the Form GST ARA-01 filed by the applicant and observed that the applicant has ticked following issues on which advance ruling required- (1) Applicability of a notification issued under the provisions of the Act (2) Determination of the liability to pay tax on any goods or services or both At the outset, we find that the issue raised in the application is squarely covered under Section 97(2) of the CGST Act 2017. We therefore, admit the application for consideration on merits. 9. We have gone through the submissions made by the applicant and have ex....
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....entrance examination against consideration in the form of entrance fee; (b) to an educational institution, by way of - (i) transportation of students, faculty and staff. (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission 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 s....
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....tion 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. "; 12. As such, there is no restriction of 'upto higher secondary level' in respect of exemption covered in entry 66(b)(iv) of the Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017. 13. We find that the applicant is providing services in respect of (i) Recruitment Examination (ii) Entrance Examination and (iii) Semester/course Examination to the AIIMS. The services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempted as per entry....
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.... medical education to all medical colleges and other allied institutions in India; to bring together in one place educational facilities of the highest order for the training of personnel in all important branches of health activity and to attain self-sufficiency in postgraduate medical education. AIIMS conducts teaching programs in medical and para-medical courses both at the undergraduate and postgraduate levels and awards its own degrees. 17. As such, we are of the view that the AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/20....