Page 143 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : STATE EXAMINATION BOARD 245
3. The applicant has raised the following question, on which advance
ruling is required -
(e) determination of the liability to pay tax on any goods or services or
both;
(f) whether applicant is required to be registered?
4. The applicant, submitted that Entry No. 1 of Notification No. 9/2017-
Integrated Tax (Rate), services by an entity registered under Section 12AA of the
Income-tax Act, 1961 (43 of 1961) by way of charitable activities are exempt, rate
prescribed in such notification is NIL along with NIL conditions.
4.1 The applicant further states that Entry 66 of Notification No.
12/2017-Central Tax (Rate) of Point No. (b) states that services provided to an
educational institution by the way of services relating to admission to, or conduct
of examination by, such institution; up to higher secondary, provided that noth-
ing contained in entry (b) shall apply to an educational institution other than an
institution providing services by way of pre-school education and education up
to higher secondary school or equivalent.
4.2 The applicant states that State Examination Board is an entity regis-
tered under Section 12AA of the Income-tax Act, thus activities done by it should
be exempt from the provisions of the GST Act by virtue of Entry 1 of Notification
9/2017-Integrated Tax (Rate).
4.3 The applicant further states that as per Entry No. 66 of Notification
12/2017-Central Tax (Rate), State Examination Board can be said to be providing
services to education institutions of primary and higher secondary, of admission
and conducting examinations, for example, the results of the exam viz Teacher
Eligibility Test-I and II that are conducted by it are used by various Government
institutions for admission purposes as well as for appointing the teachers at vari-
ous posts in the schools; that Institutions such as the State Primary Education
Board and the State Commissioner of Schools appoints the persons who have
obtained the requisite marks as teachers in primary schools as well as teachers in
higher secondary school. The applicant has given the list of all the exams con-
ducted and the beneficiaries of such exams in Annexure-1.
5. The Central Goods & Services Tax and Central Excise Commission-
erate, Gandhinagar informed that it appears that the benefit of exemption is
available to the State Examination Board under Entry No. 66 sub-rule (b)(iv) to
the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 read with Noti-
fication No. 2/2018-Central Tax (Rate), dated 25-1-2018. They have further stated
that Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 (Sr. No. 1)
clearly provides exemption to Services by an entity registered under Section
12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities and
hence on this score the applicant’s claim appears to be justified, subject to the fact
that the applicant possesses Certificate under Section 12AA of the Income-tax
Act, 1961 (43 of 1961) by way of charitable activities.
6. We have considered the submissions made by the applicant in their
application, and at the time of personal hearing. We have also considered the
views of the Goods & Services Tax and Central Excise Commissionerate,
Gandhinagar.
7. We observe that the issue involved in this case is regarding.
GST LAW TIMES  14th May 2020  143