TaxTMI 
TaxTMI 
2024 (4) TMI 146
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant on the portal on 15.07.2022 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2022-23/09 dated 17.06.2022. According to the Appellant, the AAR Order was communicated to them through GST portal on 24.06.2022. BRIEF FACTS OF THE CASE The Appellant, Board of Secondary Education (GSTIN-08AAAGB0002J2Z3) Road, Ajmer, a government authority, Jaipur are engaged in supplying services to students in relation to conducting examination. The appellant receive various services from suppliers namely:- • Services of providing printing of Answer Sheets, Question papers, OMR sheets. Graphs, Certificates, Mark-sheets etc. • Services provided by way of online examination form filling. • Service provided by way of annual maintenance of the computers exclusively used for examination purposes. • Service of operator provided by supplier for operating computer system. • Services provided by way of processing of result through marks allotted in examination. 2. The Appellant sought Ruling from the Authority for Advance Ruling. Rajasthan as to whether the above services provided by the suppliers to the Board of Secondary Education....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oviso, the following proviso was inserted, "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; (ii) education as a part of an approved vocational education course. The Notification No. 12/2017-Central Tax (Rate) dated the 28th June 2017 was subsequently amended by Notification No. 14/2018-Central tax (Rate) dated 26th July 2018 as under:- In the said notification (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: - "(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students." 5. The Authority for Advance Ruling, Rajasthan found that the Appellant are the recipient of various services. The Authority opined that as per Section 95 of the CGST Act, 2017, the Authority shall decide on matters or on questions specified in sub-Section (2) of Section....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in considering the meaning of supplier. (v) That as per Section 2(93) of the CGST Act, 2017 the definition of the recipient of supply of goods or services or both, means,- • Where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; • Where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and • Where no consideration is payable for the supply of a service, the person to whom the service is rendered and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; • Furthermore, as per Section 2(102) of the CGST Act. 2017 "services" means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode from one form, currency or denomination to another form, curr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ied upon the judgment of the Hon'ble High Court, Calcutta in the matter of M/s Anmol Industries Ltd. v/s West Bengal Authority for Advance Ruling, Goods and Service Tax delivered in April 2023. He averred that the instant case is squarely covered by the above judgment. He further stated that the Authority for Advance Ruling of J & K have also decided a similar matter in October 2019 (before issuance of the High Court Order), accordingly he sought Advance Ruling in the matter. 10. It is observed that the additional submissions dated 13.02.2024 contain following supplemental submissions:- a. That the Learned Authority for Advance Ruling failed to take into consideration ratio of the judgement delivered in the matter of Writ Petition No. 630 of 2023 with I.A. No. CAN I of 2023, decided on 21-4-2023 in the High Court at Calcutta in the case of M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax. It was held by the Hon'ble High Court that Definition of "applicant" under Section 95(c) of Central Goods and Services Tax Act. 2017 is quite broad and includes any person registered or desirous of obtaining registration under Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 12/2017-Central Tax (Rate) dated 28.06.2017 read with explanation in paragraph 3 clause (iv) and read with Circular No. 151/07/2021-GST dated 17.06.2021. 13. The Authority for Advance Ruling. Rajasthan held that Section 95 of CGST Act, 2017 lays down that the Authority shall decide on matters or on questions specified in sub-Section (2) of Section 97. in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the Appellant. In this case, the supply of services is being undertaken or proposed to be undertaken by various supplier(s) (to be rendered to the Appellant). The Appellant was held to be a recipient of the services and the suppliers are distinct persons as per the provisions of the GST Act. Therefore, the subject application was not entertained by the AAR. Rajasthan without going into the merits of the case. 14. The Appellant have argued that the AAR have misconstrued the meaning of the word applicant and that their interpretation of "applicant" being only a supplier & not a recipient, is quite narrow which defeats the purpose of seeking the Ruling for imposition of the GST. 15. We observe that during the personal heari....