Page 144 - GSTL_14th May 2020_Vol 36_Part 2

246 GST LAW TIMES [ Vol. 36
(e) determination of the liability to pay tax on any goods or services or
both;
(f) whether applicant is required to be registered?
8. It is observed that the 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 Entry No. 66(b)(iv) to the Notification No. 12/2017-
Central Tax (Rate), dated 28-6-2017 read with Notification No. 2/2018-Central
Tax (Rate), dated 25-1-2018 provides exemption to services provided to an educa-
tional institution, by way of services relating to admission to, or conduct of ex-
amination by, such institution.
9. We observe that the applicant Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017 (Sr. No. 1), as amended, 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. However, the applicant do not fall in
the category of Charitable activities as defined in the said notification which is as
follows :
(r) ”charitable activities” means activities relating to -
(i) public health by way of, -
(A) care or counseling of -
(I) terminally ill persons or persons with severe
physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence-forming sub-
stance such as narcotics drugs or alcohol; or
(B) public awareness of preventive health, family planning
or prevention of HIV infection;
(ii) advancement of religion, spirituality or yoga;
(iii) advancement of educational programmes or skill develop-
ment relating to, -
(A) abandoned, orphaned or homeless children;
(B) physically or mentally abused and traumatized persons;
(C) prisoners; or
(D) persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and
wildlife;
10. We observe that the benefit of exemption is not available to the
State Examination Board under Entry No. 66(b)(iv) to the Notification No.
12/2017-Central Tax (Rate), dated 28-6-2017 read with Notification No. 2/2018-
Central Tax (Rate), dated 25-1-2018 as the exams conducted by the applicant are
planned and conducted by the State Examination Board on its own accord and its
not the services provided to an educational institute.
11. We observe that State Examination Board is liable for registration as
it does not fall under Section 23(a) of Central Goods and Services Tax Act, 2017.
12. In view of the foregoing, we rule as under -

GST LAW TIMES  14th May 2020  144