In re MEL Training and Assessment Limited (GST AAR Uttar Pradesh)
No GST on services provided to educational institution for conducting entrance examination
The AAR, Uttar Pradesh in the matter of M/s MEL Training and Assessment Ltd. [Advance Ruling No: UP ADRG 02/2022 dated May 02, 2022] has held that no Goods and Services Tax (“GST”) shall be levied on services provided to educational institution for conducting entrance examination.
Facts:
M/s MEL Training and Assessment Ltd. (“the Applicant”) has engaged in the business of providing exams, certification, and other services including various types of surveys, assessments, and exam services to various clients. The Applicant has entered into contract with All India Institute of Medical Sciences (“the AIIMS”) for providing services relating to:
- recruitment examination for recruiting various person within the organization.
- Conducting entrance examination for granting admission to students.
- Semester Examination /Course Examination.
The Applicant contended that services relating to recruitment and semester examination are liable for the payment of GST and the services relating to entrance examination are exempt from payment of GST as per Entry 66(b) (iv) of Notification No. 12/2017 dated June 28, 2017 [“Services rendered by the educational institution”]
Issue:
- Whether the services provided by the Applicant can be exempted under Entry 66(b) (iv) of the Services Exemption Notification.?
Held:
The AAR, Uttar Pradesh in [Advance Ruling no: UP ADRG 02/2022 dated May 02, 2022] has held as under:
