Classification of service— In the instant case, the applicant is engaged in manufacturing of Computer Forms, Cut Sheets and Printed Forms with trading in Printers, Cartridges, Laptops, Barcode Stickers, OMR Sheets and Education Booklets since 1st July 2017 to till date.

The applicant submitted an agreement entered with Maharashtra State Board of Secondary and Higher Secondary Education wherein detailed terms and condition of supply of services have been enumerated, as transaction of supply made to the Examination Board and Education Institutes, which qualifies for the exemption under entry No. 66 of the Notification No. 12/2017-CT (Rate) dtd. 28.6.2017, read with Notification No. 14/2018-CT (Rate) dated 26th July 2018.

Question on which Advance Ruling sought:

A. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18.

B. If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

The Supply of services provided to State educational boards by way of services relating to conduct of examination by State Educational Boards is exempt vide entry 66(b) (iv) of said Notification 12/2017-CT(R), as clarified at clause 3(iv) to the Explanation of the said Notification.

Held that— 

The subject supplies being undertaken to State Educational Board is exempt from GST vide entry 66(b)(iv) of the Notification No. 12/2017-CT (R) dated 28-6-2017 as amended.

Question 2 is withdrawn by the applicant. Refund is not covered under the gamut of questions to be raised vide Section 97(2) CGST Act.