Classification of service— In the instant case, the applicant is engaged in the business of providing exam, certification and other allied services including various types of surveys, assessments and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings etc.
The applicant have entered into various contracts with customers to provide services which are conducting online examinations.
the present application is with respect to applicability of GST for services of examination conducted for ALL INDIA INSTITUTE OF MEDICAL SCEINECES (AIIMS)
The applicant has sought advance ruling on following question-
Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate).
the applicant is providing services in respect of (i) Recruitment Examination (ii) Entrance Examination and (iii) Semester/course Examination to the AIIMS. The services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the said notification. As regards the services by way of Recruitment Examination (for recruitment of employee) and Semester/Course examination is not mentioned in the said notification, the same are not exempted.
The AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/2017- (central tax) dated 28.06.2017.
Held that— Services provided by the applicant to AIIMS by way of Recruitment examination and Semester/Course examination are not exempted under Entry 66 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017. However, services provided by the applicant to AIIMS by way of Entrance examination are exempted under Entry 66 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017.