ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants)conducted by M/s. Educational Initiative Private Limited is not covered within Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) and hence not exempted from payment of GST.
Classification of service- The issue before this authority is that whether the ASSET supplied by the applicant to the schools is eligible for exemption from Goods and Services Tax in terms of Entry No. 66 (b) (iv) of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2018, as amended vide Notification No. 2/2018-Central Tax (Rate) dated 25-1-2018, or otherwise.
In the present case, the work of the applicant is not limited to printing of Question Papers. As already noted, in case of ASSET, the Questions Papers are set and printed by the applicant, its timings are fixed by the applicant, answers are assessed and result is given by the applicant. Thus, in case of ASSET, the entire gamut of activities is carried out by the applicant.
Held that- This authority allow the appeal filed by the department, modify the Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants)conducted by M/s. Educational Initiative Private Limited is not covered within Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended and corresponding Entry of Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended and hence not exempted from payment of GST.
ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants)conducted by M/s. Educational Initiative Private Limited is not covered within Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) and hence not exempted from payment of GST.
Classification of service- The issue before this authority is that whether the ASSET supplied by the applicant to the schools is eligible for exemption from Goods and Services Tax in terms of Entry No. 66 (b) (iv) of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2018, as amended vide Notification No. 2/2018-Central Tax (Rate) dated 25-1-2018, or otherwise.
In the present case, the work of the applicant is not limited to printing of Question Papers. As already noted, in case of ASSET, the Questions Papers are set and printed by the applicant, its timings are fixed by the applicant, answers are assessed and result is given by the applicant. Thus, in case of ASSET, the entire gamut of activities is carried out by the applicant.
Held that- This authority allow the appeal filed by the department, modify the Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with its variants)conducted by M/s. Educational Initiative Private Limited is not covered within Entry at Sr. No. 66(b)(iv) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended and corresponding Entry of Notification No. 12/2017-State Tax (Rate) dated 30.06.2017, as amended and hence not exempted from payment of GST.