TaxTMI 
TaxTMI 
2026 (2) TMI 1097
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..../s Board of Secondary Education Rajasthan, Jaipur Road, Ajmer-305001, Rajasthan - (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(b) & (e) given as under: (b) applicability of a notification issued under the provisions of this Act; (e) Determination of the liability to pay tax on any goods or services or both. A. SUBMISSION OF THE APPLICANT (in brief):- 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:- 1. Services of providing printing of Answer Sheets, Question papers, OMR sheets, Graphs, Certificates, Mark-sheets etc. 2. Services provided by way of online examination form filling. 3. Service provided by way of annual maintenance of the computers exclusively used for examination purposes. 4. Service of operator provided by supplier for operating computer system. 5. Services provided by way of processing of result through marks allotted in exam....
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....s 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."; (E) Further Notification No. 14/2018-Central tax (Rate) dated 26th July 2018 amend Notification No. 12/2017-CT(Rate) dated the 28th June 2017. 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.". As per circular mentioned above 3.2 Similarly, services provided to an educational institution, relating to admission to, or conduct of examination is also exempt from GST [sl. No. 66 (b)(iv)-12/2017-CT(R)]. 3.3 Educational institutions are defined at 2(y) of the said notification as follows- "(y) educational institution" means an institution providing services by way of,- (i) pre-school education and education up to higher seco....
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.... in Commercial Tax Department, Rajasthan vs. Power Grid Corporation of India Ltd. (Civil Diary No(s). 17421 of 2025, decided on 18.07.2025). The Court held: Maintainability of Application for Advance Ruling - It was clarified that the definition of "advance ruling" under Section 95(a) of the CGST Act does not restrict the scope of the applicant. A person liable to pay tax under reverse charge can also file an application for advance ruling. Accordingly, the Special Leave Petition was dismissed. Appealability of Orders under Section 98(2) - The Court further observed that where an application is rejected under Section 98(2) of the CGST Act, such an order is not appealable. Hence, a petition seeking quashing of such an order is not maintainable. The SLP in this regard was also dismissed. Therefore, as per Hon'ble Supreme Court finding there is no bar on the Board of Secondary education for filling Advance Ruling as an applicant with authority for Advance Ruling. Conclusion Applicant's Position • RBSE qualifies as an Educational Institution for the limited purpose of conducting examinations, as clarified under Notification No. 14/2018. • All ....
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....dated 28.06.2017. E. PERSONAL HEARING: In the matter after heard personally on 14.06.2022. An order was passed on dated 17.06.2022 via ADVANCE RULING NO. RAJ/AAR/2022-23/09. The finding of order is summarized as below:- 1. We have perused the records on file and gone through the facts of the case and the submissions made by the applicant as well as the department. We have also considered the issues involved, on which advance ruling is sought also by the applicant, and relevant facts. 2. As per written submission made by the applicant (i.e. the Board of Secondary Education, Jaipur Road, Ajmer, Rajasthan) is engaged in supplying services to student in relation to examination. Further, the applicant is receiving various services 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, Services provided by way of annual maintenance to the computers exclusively used for examination purposes, Services of operator provided by suppliers for operating computer system, Services provided by way of processing of result through marks allot....
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....ant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself. In this case, the supplies of Services are being undertaken or proposed to be undertaken not by the applicant but by the various supplier(s) to the applicant. These suppliers are distinct persons as per the provisions of the GST Act. 7. From the above-mentioned provision, it is seen that this authority is constituted to decide on matters or 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 applicant. Thus, we find that the applicant is not a supplier in the present case, the applicant as per the contracts is a receiver of services supplied by the various suppliers. 8. Considering the provisions of the Chapter XVII of the GST Act and facts of the case, we are of the view that this authority can only pass rulings on supplies being undertaken or proposed to be undertaken by the supplier-applicant only. Therefore, this authority cannot entertain the subject application as the a....
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....tation 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. 5. We observe that during the personal hearing held on 13.02.2024, the authorized representative of the Appellant has reiterated the grounds of appeal furnished by them earlier and have additionally relied upon :- i) The judgment dated 21.04.2023 of Hon'ble High Court, Calcutta in the case of M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax and ii) The Order No. 01/2019/GST-ARA of 2019 dated 15.10.2019 passed by the Authority for Advance Ruling-Jammu & Kashmir wherein the Ruling was sought by Jammu & Kashmir State Board of School Education as a service recipient. 6. We note that in the case of M/s Anmol Industries Ltd. versus West Bengal Authority for Advance Ruling, Goods and Services Tax, the Hon'ble High Court, Calcutta held that: 7. The said term "Applicant" has been defined in the most widest possible manner to include any person registered or desirous of obtaining a registration under the Act. 8. In the present case,....
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....Versus West Bengal Authority for Advance Ruling. Since, the AAR, Jaipur preferred appeal before Hon'ble Supreme Court on the question of maintainability of an application for advance ruling, the matter has been kept in abeyance. 2. Consequent upon the judgment of the Hon'ble Supreme Court, while dealing with the question of maintainability of an application for advance ruling, has held that the definition of "advance ruling" under Section 95(a) of the CGST Act does not restrict the scope of the applicant to suppliers only. The Court observed that even a person liable to pay tax under reverse charge, or otherwise a recipient of service, may seek an advance ruling on any of the matters specified under Section 97(2) of the Act. Hence, we have taken up this matter afresh. 3. We have carefully examined the statement of facts, the application filed by the applicant, the submissions made during the hearing, and the comments from the jurisdictional Tax Authority. 4. We find that the issue raised by Board of Secondary Education (GSTIN - 08AAAGB0002J2Z3) Road, Ajmer, a government authority, Jaipur is fit to pronounce advance ruling as it falls under the ambit of the section ....