Board of Secondary Education, In re

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The Tax Publishers 2024 TaxPub(GST) 861 (AAAR-Raj) IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN MAHENDRA RANGA, & RAVI KUMAR SURPUR, MEMBER Board of Secondary Education, In re RAJ/AAAR/10/2023-24 20 February, 2024 Appellant by: Praful Gupta, CA ORDER (Proceedings under section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017) At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017. The present appeal has been filed under section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 15-7-2022 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2022-23/09 dated 17-6-2022. According to the Appellant, the AAR Order was communicated to them through GST portal on 24-6-2022. Brief Facts of the Case The Appellant, Board of Secondary Education (GSTIN-08AAAGB0002J2Z3) Road, Ajmer, a government authority, Jaipur are engaged in supplying services to students in relation to conducting examination. The appellant receive various services from suppliers namely:- Services of providing printing of Answer Sheets, Question papers, OMR sheets. Graphs, Certificates, Mark-sheets etc. n Services provided by way of online examination form filling. nService provided by way of annual maintenance of the computers exclusively used for examination purposes. nService of operator provided by supplier for operating computer system. nServices provided by way of processing of result through marks allotted in examination. 2. The Appellant sought Ruling from the Authority for Advance Ruling. Rajasthan as to whether the above services provided by the suppliers to the Board of Secondary Education in relation to conducting examination can be treated as exempted under the provisions of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with explanation in paragraph 3 clause (iv) and read with Circular No. 151/07/2021-GST dated 17-6-2021. 3. The Appellant contended that section 11(1) read with Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, Notification No. 9/2017-IT (Rate) dated 25-6-2017 read with Circular No. 151/07/2021 GST dated 17-6-2021, respectively exempts the Supply of Services from Intrastate GST or Interstate GST as leviable under 9(1)/5(1) of the said Act. As per S.No. 66 (SAC/Chapter: Heading 9992)- SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 861 (AAAR-Raj)

IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

MAHENDRA RANGA, & RAVI KUMAR SURPUR, MEMBER

Board of Secondary Education, In re

RAJ/AAAR/10/2023-24

20 February, 2024

Appellant by: Praful Gupta, CA

ORDER

(Proceedings under section 101 of the Central GST Act, 2017 read with Section 101 of the Rajasthan GST Act, 2017)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same barring a few exceptions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to corresponding provisions of Rajasthan GST Act, 2017.

The present appeal has been filed under section 100 of the Central Goods & Service Tax Act, 2017 (hereinafter also referred to as 'the CGST Act') read with Section 100 of the Rajasthan Goods & Services Tax Act, 2017 (hereinafter also referred to as 'the RGST Act') by the Appellant on the portal on 15-7-2022 against AAR, Rajasthan Ruling Order No. RAJ/AAR/2022-23/09 dated 17-6-2022. According to the Appellant, the AAR Order was communicated to them through GST portal on 24-6-2022.

Brief Facts of the Case

The Appellant, Board of Secondary Education (GSTIN-08AAAGB0002J2Z3) Road, Ajmer, a government authority, Jaipur are engaged in supplying services to students in relation to conducting examination. The appellant receive various services from suppliers namely:-

Services of providing printing of Answer Sheets, Question papers, OMR sheets. Graphs, Certificates, Mark-sheets etc.

n Services provided by way of online examination form filling.

nService provided by way of annual maintenance of the computers exclusively used for examination purposes.

nService of operator provided by supplier for operating computer system.

nServices provided by way of processing of result through marks allotted in examination.

2. The Appellant sought Ruling from the Authority for Advance Ruling. Rajasthan as to whether the above services provided by the suppliers to the Board of Secondary Education in relation to conducting examination can be treated as exempted under the provisions of Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 read with explanation in paragraph 3 clause (iv) and read with Circular No. 151/07/2021-GST dated 17-6-2021.

3. The Appellant contended that section 11(1) read with Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017, Notification No. 9/2017-IT (Rate) dated 25-6-2017 read with Circular No. 151/07/2021 GST dated 17-6-2021, respectively exempts the Supply of Services from Intrastate GST or Interstate GST as leviable under 9(1)/5(1) of the said Act. As per S.No. 66 (SAC/Chapter: Heading 9992)-