Held - In the instant case, the AAR stated that the activity of conducting examinations by the appellant squarely falls under Heading 9992 (which covers Education Services) and further held that the ‘State Examination Board’ can be considered as “Governmental Authority”. 

These education programme i.e. Diploma in Home Science and GCC Type Steno, not being recognised by any law, cannot, by any stretch of imagination be consid.....

Held - On reading the Agreement the applicant entered with the Education Board for the year 2021 and 2022, we find that applicant supplies services relating to conduct of examination.

We find that the Supply of services provided to State educational boards by way of services relating to conduct of examination by State Educational Boards is exempt vide entry 66(b) (iv) of said Notification 12/2017-CT(R), as clarified at clause 3(iv) to th.....

Held - Supply of services related to: -

(i) 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.

(ii) Designing, Developing and managing Web based applications and related services for conducting online Examination of Educational Boards, C.....

Held - It is observed that the Notification no. 12/2017-Central Tax (Rate) dated 28.06.17 (Sr.No.1) clearly provides exemption to Services by an entity registered under section 12AA of the Income-tax Act, 1961(43 of 1961) by way of charitable activities and entry no. 66(b)(iv) to the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 provides exemption to services.....