The West Bengal Authority of Advance Ruling (AAR) ruled that no GST payable on Online and offline printing of Pre-Examination items.
The applicant, Management & Computer Consultants is in the business of supplying services relating to conduct of examination by educational institutions as well as Information Technology services to entities engaged in the businesses other than education sector.
The applicant has sought the advance ruling on the issue whether Supply of services related to Online and offline printing of Pre-Examination items such as Registration Certificate, Examination Enrollment Forms, Admit Cards, Award List for marks entry and other Pre examination related services to Educational Boards, Council and Universities; Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, Council and Universities; and Post examination services of Scanning and Processing of Examination Results, generation and printing of Mark Sheets (Online and offline), Printing of Pass certificates and other related Examination activities for Educational Boards, Council and Universities be treated as exempted supply in terms of Entry No 66 under Notification 12/2017-Central Tax (Rate) dated 28/06/2017 as amended vide Notification 02/2018-Central Tax (Rate)dt 25/01/2018.
The coram of members Brajesh Kumar Singh and Joyjit Banik noted that the process of conducting examination includes pre-examination works, the examination itself and post- examination works. It has already been stated that the applicant has undertaken activities like pre and post examination data processing job relating to B.A./B.Sc. Examination, data processing job for online submission of PPR/FSI Forms relating to B.A./B.Sc. Examinees, upgradation of existing software towards development of pre & post examination system through automation of existing registration process of UG &B PG Courses etc. The said activities can be treated as services relating to conduct of examination. Therefore, supply of services details of which are submitted by the applicant in course of hearing shall get covered under entry serial number 66 of the Notification No. 12/2017 – Central Tax (Rate), dated 28th June, 2017 as amended and shall therefore be exempted from payment of tax under the GST Act.
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