Classification of service— In the instant case, the appellant (M/s State examination board) is a Governmental Authority. The appellant has stated that the State examination board was established by the Gujarat Education Department to arrange and conduct examinations.

The appellant sought ruling from the Gujarat Authority for Advance Ruling with respect to list of 23 exams on the following question–

Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?

It was held that the exams at Sr. No. 1 to 8 of the list of exams i.e. (i) Diploma in Pre School Education (DPSE), (ii) Diploma in Elementary Education (D.El.Ed.), (iii) Art Teacher Diploma(ATD), (iv) Applied Arts, (v) Drawing and Painting (vi) Sculpture, (vii) Diploma in Home Science, (viii) GCC Type Steno and exams at Sr. No. 16 to 23 of the list of exams i.e. (ix) Department Exam, (x) Teacher Eligibility Test-1 (TET-1), (xi) Teacher Eligibility Test-2 (TET-2), (xii) Head Teacher Aptitude Test (HTAT), (xiii) Teacher Aptitude Test (TAT(Sec.)), (xiv) Teacher Aptitude Test (TAT(HS)), (xv) Head Master Aptitude Test (HMAT) and (xvi) Departmental Exam(Class III)], conducted by the State examination board, the GAAR further observed that these exams pertain to employment for the successful candidates i.e. the clearing of these examinations would either make the successful candidates eligible for the posts of the jobs of teachers or lecturers in various government or private schools/colleges or result in them getting employed in various posts of teachers, lecturers, stenos, clerks for PGVCL, forest guards, Jail Sipahi for Home Department, Stenographers for GIDC, CRC/BRC/URC for Education Department, School Inspector for Education Department, Environment Officer and Scientific Officer for GPCB etc. As these exams, being qualifying exams or exams, which results in the employment of the successful candidates, cannot, by any stretch of imagination be covered under the Entry at Sr. No. 17 (i.e. ‘Education, including primary and secondary schools’) under the list of functions entrusted to a Panchayat under Article 243G of the Constitution of India. Therefore, these services supplied by the appellant are not eligible for the benefit of exemption available at Sr. No. 5 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

Held that— State examination board is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. However, the above exemption benefit is not allowable for conducting GCC Type Steno & Other Department Exam.