TaxTMI 
TaxTMI 
2025 (3) TMI 473
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....raud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in pari materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act, 2017. 2.0 M/s. Mehra Computer Systems Limited (hereinafter 'the Applicant') submitted a copy of challan KKBK24013300171521 dated 17-01-2024 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. The online application form for advance ruling was filed on 19^th Jan, 2024 which was physically received on 02-02-2024 as mandated under Rule 107A. 3.0 STATEMENT OF RELVANT FACTS AS NARRATED BY THE APPLICANT: • M/s. Mehra Com....
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....printing facilities and access to these facilities are restricted. (ii) A non-disclosure agreement if signed between printing agencies and personal involved in printing process to prevent lekeage of information. (iii) Access to the design layout and content is restricted to a limited number of authorized personnel. (iv) Advanced printing technologies such as incorporating encryption techniques or watermarks in the OMR sheets are made to safeguard against counterfeiting or unauthorized duplication. (v) A secure chain of custody is established to track the movement of printed OMR sheets from the printing facility to the examination centers. (vi) Randomization of question order or other elements in the OMR sheets are employed for making it difficult for the fraudsters to predict the pattern of the questions in advance. 4. QUERIES RAISED BY THE APPLICANT Query 1: Whether printing of pre-examination items like hall tickets, question paper, OMR sheets Answer booklet for conducting examination by the educational boards be treated as exempted supply of service in terms of Sl. No.66 of Notification No. 12/2017-CGST(Rate) dated 28-06-2017 as....
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....o the services relating to conduct of examination which will fall within the ambit of exemption outlined under serial No. 66 of Notification No. 12/2017-CGST(Rate) dated 28-06-2017 as amended by 02-08-2018-CT(Rate) dated 25-01-2018. Hence the notification has to be applied to the applicant's case. • The applicant further draws attention to the following decisions of the Advance Ruling Authorities in other states, wherein the said activity is considered as service and exempted from GST. • TSAAR (Telangana State) Order No. 24/2021 dated 05-11-2021 - M/s. Hi-tech Print Systems Limited, Hyderabad. • Maharashtra AAR Order No. GST-ARA-89/2018-19/B-23 dated 27-02-2019 - M/s. Orient Press Limited, Maharashtra. • Gujarat AAR Order No. GUL/GAAR/R/2018/16 dated 23-08-2018 - M/s. Edutest Solutions Private Limited. • West Bengal AAR Order No. 20/WBAAR/2023-24 dated 13-09-2023 - M/s. Sarswathy Press Limited. • Karnataka AAR Order No. KAR ADRG 24/2022 dated 12-08-2022 - M/s. Vanijya Therige Karyalaya, Bangalore. • Vide Circular No. 151/07/2021-GST dated 17-06-2021 issued by CBIC in terms of entry No. 66 of ....
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.... Laws. • SAC/HSN category and description: The applicant have mentioned computer stationery under SAC/HSN category and has given detailed description of the product in the invoice particulars; that they have selected the options as per SAC/HSN available in the category; that however they have given clear description in the particulars for clear understanding and nature of service provided. Accordingly, they informed that there is not discrepancy in the nature of service provided by them and the categories mentioned. 7. COMMENTS OFFERED BY JOINT COMMISSIONER, CHENNAI SOUTH, CGST After discussing query raised by the applicant, the Joint Commissioner, Chennai South, CGST, Nandanam has concluded that • Printing of pre-examination items like hall tickets, question paper, OMR (Optical Mark Reading) Sheets, Answer booklets for conducting examination by the educational boards shall be treated as exempted supply of service in terms of Sl. No. 66 of Notification No. 12/2017-CT(Rate) dated 28-06-2017 as amended by Notification No. 02/2018-CT(Rate) dated 25-01-2018 provided if such supply is intra-state supply. Provided further that such services rendered to the....
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....fying whether the activities falling under Serial No. 66 of Notification No. 12/2017 are eligible for exemption. 9.3. Vide Sl. No. 66 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 as amended by Notification No. 02/2018-CT (Rate) dated 25-01-2018, read with the definition of 2 (y) of the said notification it was clarified that GST is exempt on input services relating to admission to, or conduct of examination, such as online testing service, result publication, printing of notification for examination, admit card and questions papers etc., when provided to such Boards under S. No. 66 (b) (iv) of Notification No. 12/2017-CT(Rate). 9.4. As seen from the averment of the applicant they claim to supply services which are related to conduct of examination. Sl. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 provides for exemption for services related to admission to or conduct of examination by such institution. Therefore if the applicant is providing any service in relation to conduct of examination by an educational institution i.e., a Central or a State educational boards as defined under the Act in the notification then such services ....
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....he same. Therefore supply of printing of the content supplied by the recipient of supply] is the principal supply and the same is clarified by Circular No. 11/11/2017-GST, dated 20-10-2017. 10. The next issue to be examined is applicability of Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, as amended vide clause (o) of Notification No. 2/2018-Central Tax (Rate), dated 25-1-2018, read with Sr. No. 27 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, as amended,- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 66 Heading 9992 Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of 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 midday meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services perf....
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....nd reproduction services; materials recovery services, other than (i) above. 9 - 12. The service of printing of question papers, if supplied by the applicant to other than 'educational institutions' would attract goods and service tax at rate as specified under Sr. No. 27(i) of Notification No. 11/2017 Central Tax (Rate), as amended, at rate of 12% (CGST 6% + SGST 6% or IGST 12%). 13. In this connection, it is to inform that the Central Board of Excise and Customs has issued a Circular No. 151/07/2021-GST, dated 17-6-2021 (F. No. CBIC-190354/36/2021) and clarified that activities falling under Serial No. 66 of Notification No. 12/2017 are exempted. The relevant portion is reproduced below - "3.1 The following services supplied by an educational institution are exempt from GST vide Sl. No. 66 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; 3.2 Similarly, services provided to an educational institution....