Advance Ruling— Section 97 of CGST Act— In the instant case, the applicant (The Board of Secondary Education, Jaipur Road, Ajmer, Rajasthan), is engaged in supplying services to student in relation to examination and they are registered under GST Act.

The question of law raised by the Applicant is whether the following services provided by the supplier to the Board of Secondary Education in relation to conduction of examination can be claimed as exempted as per Notification No.12/2017-CT(Rate) read with explanation in paragraph 3 clause (iv), and read with Circular No. 151/07/2021-GST dated 17th June, 2021?

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 to 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 examination.

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.

Held 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 applicant is not a supplier of goods or services or both, rather is a recipient of services in the present case.

The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.