Classification of service-- In the instant case, the applicant’s contention is that ASSET, as an examination tool provided to the educational institution i.e. Schools is a services relating to conduct of examination by educational institution and it is exempted under Sr.No.66 of Not. No.12/2017-C.T. (Rate) dated 28.06.2017. Therefore, the issue is to be examined, whether the ASSET Examination tool including multiple question paper (both Physical and online) provided by the applicant to Schools is eligible for exemption under Sr. 66 of Not. No.12/2017-CT (Rate) dated 28.06.2017, as amended or otherwise.

ASSET is an examination tool for educational assessment of students in class 3-10 in schools across India and outside India.

Held that-- Exemption is available in view of the above discussion in respect of ASSET services provided to educational institution.—Educational Initiative Pvt. Ltd., In Re… [2020] 26 TAXLOK.COM 098 (AAR-Gujarat)