Page 145 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : UNIVERSAL IMPORT EXPORT 247
RULING
Question 1 : The activities of conducting various types of examina-
tions : for getting job of teacher for pre-primary, primary
and secondary school, for getting job as a teacher in Gov-
ernment/Grant-in-Aid School in Standard 9 to 12, for get-
ting 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. by the
State Examination Board, Gandhinagar are not exempt
under Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017, as amended.
Answer : State Examination Board is liable for registration as pro-
vided under Section 22 of Central Goods and Services Tax
Act, 2017.
Question 2 : Whether the applicant is required to be registered under
the Act.
Answer : Answered in Affirmative.
Question 3 : Whether any tax liability arises from the work done by it?
Answer : Answered in Affirmative.

_______

2020 (36) G.S.T.L. 247 (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 : UNIVERSAL IMPORT EXPORT
Advance Ruling No. GUJ/GAAR/R/24/2019, dated 25-9-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/15
Mango pulp - Classification and rate of tax - Serial No. 51 of Notifica-
tion No. 2/2017-C.T. (Rate) applicable to Heading 0804 of Customs Tariff Act,
1975 covering only ‘Mangoes in fresh’ form - Mango pulp obtained from man-
go fresh after carrying out process of cutting, de-stoning, refining and packing
not same as ‘Mangoes in fresh’ - ‘Mango Pulp’ specifically classified under
Tariff Item 0804 50 40 of Customs Tariff Act, 1975 and classification of item,
‘Mango Pulp’ not specified in GST Tariff - ‘Mango Pulp’ would fall under Se-
rial No. 453 of Schedule III to Notification No. 1/2017-C.T. (Rate) correspond-
ing State Notification which covered goods which are not specified in Sched-
ule I, II, IV, V or VI and attracted GST @ 18% (CGST 9% & GGST 9%). [paras
6.2, 7, 8]
Ruling in favour of department
GST LAW TIMES  14th May 2020  145