Page 142 - GSTL_14th May 2020_Vol 36_Part 2

244 GST LAW TIMES [ Vol. 36

2020 (36) G.S.T.L. 244 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : STATE EXAMINATION BOARD
Ruling Order No. GUJ/GAAR/R/16/2019, dated 28-8-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/12
Registration - Conducting of various types of examinations by State
Examination Board for appointment, confirmation and promotion as teachers
in pre-primary, primary and secondary school, in Government/Grant-in-Aid
School, as Principal in Grant-in-Aid School, etc. - Not services rendered to
educational institutions - Benefit of exemption not available to State Examina-
tion Board under Serial No. 66(b)(iv) to Notification No. 12/2017-C.T. (Rate)
read with Notification No. 2/2018-C.T. (Rate) - State Examination Board liable
for registration and activity rendered by it taxable - Section 23(1)(a) of Central
Goods and Services Tax Act, 2017. [paras 8, 9, 10, 11, 12]
Ruling in favour of department
REPRESENTED BY : S/Shri Geet Macwan and Vishal Verma, for the
Assessee.
[Order]. - The applicant, M/s. State Examination Board, mentioned that
it was set up in November, 1966 for the management of various examinations at
the level of primary, secondary and higher education by the Gujarat Education
Department. The Application further submitted that in order to prevent prob-
lems in the management of examinations and to take the exams in a timely, effec-
tive and fully confidential manner, the State Examination Board has been given
autonomy through the Resolution No. 1099/1081/N of Education Department,
dated 25-10-1999 and the Memorandum of Association of the Board has been
allowed through Resolution No. : RPB/1099/1081/N of Education Department,
dated 24-5-2000. The applicant mentioned that their important task is to improve
the quality of management and standards of technology and modernize the work
of examination.
2. The applicant has submitted that it is conducting various types of
examinations : viz for getting job of teacher for pre-primary, primary and sec-
ondary school, for getting job as a teacher in Government/Grant-in-Aid School
in standard 9 to 12, for getting a job as a Principal in Grant-in-Aid School, for
being confirmed in service, for getting higher Scale, for getting promotion, for
getting self-employment as a painter, for getting self-employment, for getting
jobs in various other fields, for scholarships, examination to get admission for
study at Rashtriya Military College, Dehradun etc. The applicant further stated that
these exams are planned and conducted by the State Examination Board on its own ac-
cord and that the beneficiaries of these exams are the persons appearing in these
examinations. It was also submitted by the applicant that for conducting such
examinations, the State Examination Board takes input services of private institu-
tions who prepare the question sets and also prepare the required answer sheets
for such exams and that the nominal fees are charged from each of the applicant
for the various exams.
GST LAW TIMES  14th May 2020  142