GST
TRT-2025-
AAR Uttar Pradesh
Date:-02-05-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date: 2 May 2022
Facts:
- The applicant, M/s MEL Training and Assessment Limited is engaged in the business of providing exam, 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 examinations.
- The present application is with respect to applicability of GST for services of examination conducted for All India Institute of Medical Sciences (AIIMS).
Issue:
- Whether the services provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017-Central Tax (Rate)?
Order:
- The Authorities observed that the applicant is providing services in respect of (i) Recruitment Examination (ii) Entrance Examination and (iii) Semester/course Examination to the AIIMS. The services provided to an educational institution by way of services relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the said notification. As regards the services by way of Recruitment Examination (for recruitment of employee) and Semester/Course examination is not mentioned in the said notification, the same are not exempted.
- They further observe that the AIIMS qualifies the definition of educational institution and accordingly services provided by the applicant to AIIMS by way of services relating to admission i.e. by way of entrance examination is exempt under entry no. 66(b)(iv) of the Notification No. 12/2017-ST dated 28.06.2012.
- The Authorities held that the Services provided by the applicant to AIIMS by way of Recruitment examination and Semester/Course examination are not exempted. However, services provided by the applicant to AIIMS by way of Entrance examination are exempted.
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