Central/State Educational Board are ‘Educational Institution’ for the limited purpose of Conducting Examinations: AAR [Read Order]

The Karnataka Authority for Advance Ruling (AAR) has held that the Central or State Educational Board are ‘Educational Institution’ for the limited purpose of conducting examinations for students.

The applicant,     Karnataka Secondary Education Examination Board, was established to hold and conduct a certain public examination. The applicant submitted that their main activities are printing examination papers, answer booklets/ answer scripts, mark cards, examination admit cards, circulars about activities and functioning of the board, etc. in different formats. The applicant likes to know whether it is an “educational institution” for the applicability of GST.

The applicant submitted that examination forms an integral part of the educational institution for obtaining a degree and the determinant factor for whether a particular student obtains the said qualification or not hence, they fall within the ambit of the term “Educational Institution”.

The Coram of Dr. M. P. Ravi Prasad, Member (State), and Mr. T. Kiran Reddy, Member (Central) has observed that clause (iv) of Notification No. 14/2018 clarifies that the Central or State Educational Board shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.

The Authority has held that from clause iv of Notification No. 14/2018 it is evident that the Karnataka Secondary Education Examination Board is an educational institution for the limited purpose of providing services by way of conduct of examination of the students.

To Read the full text of the Order CLICK HERE

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