TaxTMI 
TaxTMI 
2023 (10) TMI 631
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....1 At the outset, we would like to make it clear that 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 an entity engaged in the business of printing including question papers of educational institutions, which requires maintenance of secrecy, accuracy and timely delivery of the material. The applicant has been undertaking the job of printing of question papers for different Universities of various states and charging GST on invoices raised for such services. All its clients are primarily Government Based- both Central and State Governments. 1.3 The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made t....
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....d University of Technology is of the view that the services provided by the applicant to them by way of printing of question paper to conduct examination is exempted from payment of tax in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended vide Notification No. 2/2018-Central Tax (Rate) dated 25.01.2018 and therefore the aforesaid client, by way of a letter ref No: 507-1015/2023/1040 dated 31/5/2023, has asked for a refund of integrated tax charged by the applicant on supply of such services. 2.2 In terms of entry at serial no 66 of the aforesaid Notification and subsequent clarification given in Circular No. 151/07/2021-GST dated 17.06.2021 issued by the Tax Research Unit, Department of Revenue, Ministry of Finance, Government of India that supply of input services by way of printing of question papers, admit card to the university is not subject to tax and the university is not required to pay GST on such supply of input services to conduct such examination. 2.3 The applicant has also been requested not to charge GST in all future bills/ invoices for the services supplied for the aforesaid purposes. Further, a refund of Rs. 12,90,814/- paid as ....
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....tion, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b) (iv)-12/2017-CT (R)]. Educational institutions are defined at 2(y) in the said Notification as follows- ""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, 2.10 As per the aforesaid Circular, the Central and State Board provides services of conducting entrance examinations for admission to courses including Diplomat National Board (DNB) and Fellow of National Board (FNB), prescribes courses and curricula for PG medical studies, holds examinations and grant degrees, diplomas and other academic distinctions, it carries out all functions as are normally carried out by the Central or State Educational Boards and thus the Jharkhand University of Technology falls under the ambit of an Educational institution. Submission of the Revenue The jurisdict....
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....hat following explanation has been inserted vide Notification No. 14/2018 - Central Tax (Rate) dated 26.0.7.2018 [corresponding West Bengal State Notification No. 1030 FT. dated 27.07.2018]:' "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institutions for the limited purpose of providing services by way of conduct of examination to the students." 4.4 Furthermore, Circular No 151/07/2021-GST dated 17.06.2021 (CBIC-190354/36/2021-TRU Section-CBEC) has been issued for the purpose of clarification regarding GST on supply of various services by Central and State Boards (such as National Board of Examination) wherein it has been stated that "Central and State Educational Boards" are treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. Therefore, NBE is an 'Educational Institution' in so far as it provides services by way of conduct of examination, including any entrance examination, to the students. Para 2 of the said circular reads as follows: Illustratively, NBE provides services of conducting entrance ....