The Uttar Pradesh Authority for Advance Ruling (AAR) has held that no Goods and Services Tax (GST) on services provided to the educational institution to conduct entrance examinations.
The applicant, M/s MEL Training and Assessment Ltd. is engaged in the business of providing exams, certification, and other allied services including various types of surveys, assessments, and exam services to various clients including individuals, educational institutions, firms, corporate bodies, government undertakings, etc. the applicant have entered into various contracts with customers to provide services which are conducting online examination.
The applicant approached the AAR to know about the applicability of Goods and Services Tax (GST) for the services of the examination conducted for AIIMS, and whether such service provided by the applicant can be considered exempt under Entry 66 Notification 12/2017.
The Authority observed that services in respect of recruitment examination, entrance examination, and semester/course examination to the AIIMS. The service provided to an educational institution by way of service relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the Notification 12/2017. The Authority further observed that recruitment examination (for recruitment of employees) and semester/course examination are not mentioned in the said notification, and the same are not exempted.
The Coram of Mr. Abhishek Chauhan (Central Tax) and Mr. Vivek Arya (State Tax) has held that “services provided by the applicant to AIIMS by way of Recruitment examination and Semester/Course examination are not exempted under Entry 66of Notification 12/2017. However, services provided by the applicant to AIIMS by way of Entrance examination are exempted under Entry 66 of the Notification of 12/2017”.
Mr. Saroj Parida and Mr. Keval Shah, CA appeared on behalf of the applicant.
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