Supply of services related to Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities are exempt in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017.
Classification of service— In the instant case, applicant is stated to be in the business of supplying services relating to conduct of examination by educational institutions as well as Information Technology services to entities engaged in the businesses other than education sector. Questions on which the advance ruling is sought are as follows—
Whether Supply of services related to: -
(i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities.
(ii) Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities.
(iii) Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities.
be treated as exempted supply in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017 as amended vide Notification 02/2018-Central Tax (Rate)dt 25/01/2018.
The issues involved in the instant case is to decide whether the supply of services as detailed by the applicant can be treated as services to an educational institution relating to conduct of examination by such institution so as to get covered under entry serial number 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017
Held that—This authority is of the view that supply of services details of which are submitted by the applicant in course of hearing shall get covered under entry serial number 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 as amended and shall therefore be exempted from payment of tax under the GST Act.
Supply of services related to Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities are exempt in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017.
Classification of service— In the instant case, applicant is stated to be in the business of supplying services relating to conduct of examination by educational institutions as well as Information Technology services to entities engaged in the businesses other than education sector. Questions on which the advance ruling is sought are as follows—
Whether Supply of services related to: -
(i) Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities.
(ii) Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities.
(iii) Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities.
be treated as exempted supply in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017 as amended vide Notification 02/2018-Central Tax (Rate)dt 25/01/2018.
The issues involved in the instant case is to decide whether the supply of services as detailed by the applicant can be treated as services to an educational institution relating to conduct of examination by such institution so as to get covered under entry serial number 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017
Held that—This authority is of the view that supply of services details of which are submitted by the applicant in course of hearing shall get covered under entry serial number 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 as amended and shall therefore be exempted from payment of tax under the GST Act.