In re State Examination Board (GST AAR Gujarat)
The applicant has stated that the State Examination Board is a State Educational Board and are therefore covered under the above mentioned clause(iv) and would therefore be eligible for the exemption under Entry No.66(a) and 66(aa) of Notification No.12/2017-central Tax(Rate) dated 28.06.2017, as amended. In this regard, we would like to emphasize that the State Examination Board, although established by the Education Department of the Government of Gujarat, is an autonomous body, established for the sole purpose of conducting various types of examinations and cannot, therefore, be considered as a State Education Board as the functions of the State Examination Board are completely different from that of a State Educational Board. Further, we find that in order to be eligible to avail the benefit of exemption available under the aforementioned Sr.No.66(a) and (aa), the primary criteria of being an ‘Educational Institution’ as defined in para-2(y) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 has to be fulfilled/satisfied, failing which, the applicant will not be considered eligible for availing the benefit of the said exemption. Since, as discussed earlier, the applicant does not get covered under the definition of ‘Educational Institution’ thus rendering themselves ineligible for the benefit of the aforementioned exemption, we conclude that the applicant is not eligible for the benefit of exemption of GST available under Sr.No.66(a) and 66(aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 as amended from time to time.
Read AAAR :- State Examination Board eligible to claim GST exemption Notification benefit
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT
The applicant M/s. State Examination Board is located Opposite State Government Library, Sector-21, Gandhinagar-382021. The applicant has stated that on formation of Gujarat State on 01.05.1960, a department named Education and labour department came into existence and social welfare, labour, prohibition, excise and employment were included in Education Department and later subjects were gradually taken away from the Education and Labour Department on administrative grounds; that since August, 1976, Education Department came into existence as separate secretariat department, which looks after education including primary education, continuous education, literacy education, secondary education, higher education, technical education, pharmacy education.
2. The applicant has submitted that the Policy Structure of Education Department is as under:
(i) Continuous education and literacy are important programmes.
(ii) Universelization of primary education for children in age group 6 to 14.
(iii) Restriction on expansion of secondary and higher education and occupationalisation of secondary education and improvement of secondary and higher education.
(iv) Concentration of plan and non-plan provisions and best use of investments made in education sector and the purpose of development.
(v) Improvement in quality of implementation.
3. The applicant has submitted that in view of wide objectives, education department forms policies on education department, forms policies on education, supervises implementation and issues orders in the form of guide lines and orders and thus the Department looks after all matters concerning education. The applicant has stated that the Education Department which is one of the Departments of the Government of Gujarat has its own sub divisions like State Educational Boards namely:
(a) Gujarat Secondary and Higher Secondary Education Board.
(b) Gujarat State Technical Examination Board.
(c) State Examination Board.
(d) Gujarat State School Textbook Board.
(e) Gujarat Council of Education Board Research and Training.
(f) Gujarat Institute of Education Technology.
4. The applicant has submitted that one of the Boards is the State Examination Board (the applicant themselves). The applicant has stated that the State Examination Board was established by the Gujarat Education Department in November, 1966 to administer examinations at the different levels i.e. Primary, Secondary and Higher Secondary level; that this Board was declared ‘autonomous’ by a Notification No.1099/1081/N dated 26.10.1999 and 24.05.2000 of the Education Department in 1999 and has submitted a copy of the same; that the State Examination Board is registered under Societies Registration Act 1860 and will be applicable to the State of Gujarat and that 13 members of this Board are appointed by the Government of Gujarat; that a detailed copy of Memorandum of Association is submitted; that the details of the 13 members of the Board appointed by the Government of Gujarat are as under:
